第1部分　單項訓練............................................................................................1　　項目1　認識會計職業和企業......................................................................3　　項目2　認識會計和會計工作......................................................................6　　項目3　認識會計等式...............................................................................11　　項目4　建賬前的準備...............................................................................14　　項目5　期初建賬.......................................................................................18　　項目6　填制與審核會計憑證....................................................................28　　項目7　處理會計賬簿...............................................................................41　　項目8　組織財產清查...............................................................................76　　項目9　編制與報送會計報表....................................................................83第2部分　會計核算綜合技能訓練....................................................................89一、訓練說明.............................................................................................91二、訓練目的.............................................................................................91　　三、背景資料.............................................................................................91　　四、訓練要求.............................................................................................93　　五、考核辦法.............................................................................................93　　六、實訓時間.............................................................................................93　　七、訓練準備.............................................................................................94　　八、訓練指導.............................................................................................95　　九、經濟業務說明及其原始憑證...............................................................98參考文獻.........................................................................................................137