本书的写思路是根据会计初学者的实际情况及需要而设计,没有过多的涉及到抽象的会计理论问题,而是以会计核算方法为主要内容。主要包括设置会计科目及账户、复式记账、填制和审核会计凭证、登记会计账簿、财产清查、制财务会计报告等方法。同时也有少许内容涉及到浅层次的基础理论、及账务处理程序的内容。
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