本書內(nèi)容設(shè)計(jì)緊扣《初級(jí)會(huì)計(jì)職稱考試大綱》，按照“項(xiàng)目導(dǎo)向、任務(wù)驅(qū)動(dòng)”的教學(xué)模式組織編寫，滿足學(xué)生“理實(shí)一體化”的教學(xué)需要，重在增強(qiáng)學(xué)生應(yīng)用能力的培養(yǎng)。具體內(nèi)容分為：項(xiàng)目一總論、項(xiàng)目二會(huì)計(jì)對(duì)象、會(huì)計(jì)要素與會(huì)計(jì)等式、項(xiàng)目三會(huì)計(jì)科目與賬戶、項(xiàng)目四會(huì)計(jì)記賬方法、項(xiàng)目五借貸記賬法下主要經(jīng)濟(jì)業(yè)務(wù)的賬務(wù)處理、項(xiàng)目六會(huì)計(jì)憑證、項(xiàng)目七會(huì)計(jì)賬簿、項(xiàng)目八會(huì)計(jì)賬簿、項(xiàng)目九賬務(wù)處理程序、項(xiàng)目十財(cái)產(chǎn)清查、項(xiàng)目十一財(cái)務(wù)會(huì)計(jì)報(bào)告、項(xiàng)目十二會(huì)計(jì)工作組織與管理。