本书依据《小企业会计准则》，详细且全面地介绍了财务、结算、税务全盘实操过程，主要包括会计核算、会计要素、会计做账基本流程、会计做账规范、会计制度设置、企业建账前的准备等会计基础知识，以及原始凭证的填制、审核、保管、传递，记账凭证的填制、审核、装订、保管，会计账簿的登记、装订、保管、错账更正，各种物资的清查和处理，资产负债表和利润表的编制，纳税申报等内容。
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