教材內(nèi)容涉及會(huì)計(jì)學(xué)基礎(chǔ)導(dǎo)論、會(huì)計(jì)循環(huán)（I）：會(huì)計(jì)等式與復(fù)式記賬、會(huì)計(jì)循環(huán)（II）：會(huì)計(jì)憑證與會(huì)計(jì)賬簿、會(huì)計(jì)循環(huán)（III）：賬項(xiàng)調(diào)整與財(cái)務(wù)報(bào)表、制造業(yè)的經(jīng)濟(jì)活動(dòng)和會(huì)計(jì)循環(huán)、內(nèi)部控制與會(huì)計(jì)職業(yè)道德、財(cái)務(wù)會(huì)計(jì)報(bào)告、會(huì)計(jì)基本理論、會(huì)計(jì)工作組織等。