文档介绍：手工会计综合实训报告
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-disciplinet
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
〔黑〕墨水书写，不准使用铅笔和圆珠笔。
5 ．在训练过程中，对于出现的账务处理错误，应该按照规定的方法更正，不得任意涂改或刮擦挖补。
6 ．文字和数字书写要正确、整洁、清楚、流畅，特别要注意会计数码字的书写应符合财会工作书写要求。
7 ．每位学生必须独立完成，严禁转抄。
五．实训程序
1 ．根据模拟企业的期初建账资料，选择不同格式的账页设置账簿〔包括总账、明细账、日记账〕，同时将期初余额逐笔登记到各总账、明细账及日记账中，并认真进行核对。
2 ．根据模拟企业 2022 年 1 月所发生的经济业务编制 2022 年 1 月份的记账凭证，记账凭证采用通用记账凭证。
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
3 ．根据审核无误的记账凭证登记现金日记账和银行存款日记账。
4 ．根据审核无误的记账凭证并结合经济业务具体内容登记各明细账。
5 ．根据审核无误的记账凭证登记总账。
6 ．在全部经济业务入账后进行试算平衡，并编制试算平衡表。
7 ．对账并结账。将总账及有关明细账、日记账等进行核对，计算各账户的本期发生额和期末余额，按标准方法进行结账处理。
8 ．根据总账和明细账中的有关记录编制资产负债表和利润表。
9 ．撰写实训报告。要求每人撰写一份实训报告，写清实训的时间、地点、指导老师、目的、要求、程序，最后总结在手工会计操作中的体会，并提出需要
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-