共12章，包括總論,會(huì)計(jì)假設(shè)與會(huì)計(jì)原則，會(huì)計(jì)要素與會(huì)計(jì)恒等式,會(huì)計(jì)科目與賬戶(hù)，復(fù)式記賬原理與借貸記賬法,借貸記賬法的應(yīng)用，會(huì)計(jì)核算依據(jù)-會(huì)計(jì)憑證,會(huì)計(jì)核算載體-會(huì)計(jì)賬簿，期末賬項(xiàng)調(diào)整與財(cái)產(chǎn)清查,會(huì)計(jì)核算成果-會(huì)計(jì)報(bào)表，會(huì)計(jì)循環(huán)與會(huì)計(jì)核算程序?qū)崉?wù),會(huì)計(jì)核算工作組織等內(nèi)容。