財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德的內(nèi)容

1. 會(huì)計(jì)法律制度：會(huì)計(jì)法律制度的構(gòu)成、會(huì)計(jì)工作管理體制、會(huì)計(jì)核算、會(huì)計(jì)監(jiān)督、會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員、法律責(zé)任、會(huì)計(jì)法律制度案例分析;

2. 支付結(jié)算法律制度：支付結(jié)算概述、銀行結(jié)算賬戶、票據(jù)結(jié)算;

3. 稅收征收管理法律制度：稅務(wù)管理、稅款征收;

4. 會(huì)計(jì)職業(yè)道德：職業(yè)道德與會(huì)計(jì)職業(yè)道德、會(huì)計(jì)職業(yè)道德與會(huì)計(jì)法律制度的關(guān)系、會(huì)計(jì)職業(yè)道德教育、會(huì)計(jì)職業(yè)道德的檢查與獎(jiǎng)罰、會(huì)計(jì)職業(yè)道德建設(shè)組織與實(shí)施、會(huì)計(jì)職業(yè)道德案例分析;

會(huì)計(jì)基礎(chǔ)具體包括什么?

《會(huì)計(jì)基礎(chǔ)》這是會(huì)計(jì)入門的學(xué)科，是會(huì)計(jì)最根本的學(xué)科。具體包括：

1.會(huì)計(jì)的總論：介紹會(huì)計(jì)職能、會(huì)計(jì)核算對(duì)象、會(huì)計(jì)基礎(chǔ)、會(huì)計(jì)要素、會(huì)計(jì)等式;

2.會(huì)計(jì)核算的具體內(nèi)容與一般要求：會(huì)計(jì)核算的具體內(nèi)容、會(huì)計(jì)核算的一般要求;

3.會(huì)計(jì)科目和賬戶：會(huì)計(jì)科目、會(huì)計(jì)賬戶;

4.復(fù)式記帳：復(fù)式記賬法、借貸記賬法、會(huì)計(jì)分錄、總分類賬戶與明細(xì)分類賬戶的平行登記;

5.主要經(jīng)濟(jì)業(yè)務(wù)核算：籌集資金的核算、供應(yīng)過程的核算、生產(chǎn)過程的核算、銷售過程的核算、利潤形成與分配的核算;

6.會(huì)計(jì)憑證：會(huì)計(jì)憑證的概念、會(huì)計(jì)憑證的意義、會(huì)計(jì)憑證的種類、原始憑證、記賬憑證、會(huì)計(jì)憑證的傳遞與保管;

7.會(huì)計(jì)帳薄：會(huì)計(jì)帳薄的概念和種類、會(huì)計(jì)帳薄的內(nèi)容、會(huì)計(jì)帳薄的啟用與記賬規(guī)則、會(huì)計(jì)帳薄的格式和登記方法、會(huì)計(jì)帳薄的對(duì)賬、會(huì)計(jì)帳薄的錯(cuò)賬更正方法、會(huì)計(jì)帳薄的結(jié)帳、會(huì)計(jì)帳薄的更換與保管;

8.帳務(wù)處理程序：賬戶處理程序的意義和種類、不同種類帳務(wù)處理程序的內(nèi)容;

9.財(cái)產(chǎn)清查：財(cái)產(chǎn)清查的意義、種類和一般程序;

10.財(cái)務(wù)會(huì)計(jì)報(bào)告：財(cái)務(wù)會(huì)計(jì)報(bào)告概述、資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表、會(huì)計(jì)報(bào)表附注;

11.會(huì)計(jì)檔案：會(huì)計(jì)檔案的概念和內(nèi)容、會(huì)計(jì)檔案的歸檔、會(huì)計(jì)檔案的保管期限、會(huì)計(jì)檔案的查閱和復(fù)制、會(huì)計(jì)檔案的銷毀;

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