本書(shū)共設(shè)計(jì)了十一章內(nèi)容，即總論、會(huì)計(jì)要素與會(huì)計(jì)科目、會(huì)計(jì)等式與復(fù)式記賬、會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)處理程序、財(cái)產(chǎn)清查、財(cái)務(wù)會(huì)計(jì)報(bào)告、會(huì)計(jì)檔案、工業(yè)企業(yè)主要經(jīng)營(yíng)過(guò)程核算、會(huì)計(jì)工作組織和會(huì)計(jì)管理。