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首页 会计学基础Chapter 3.ppt

会计学基础Chapter 3.ppt

会计学基础Chapter 3.ppt

上传者: 80后鲤好鮶 2017-09-05 评分 5 0 218 30 991 暂无简介 简介 举报

简介:本文档为《会计学基础Chapter 3ppt》,可适用于财会税务领域,主题内容包含ChapterAnalyzingRecordingTransactions分析、记录经济业务LearningObjectivesAccounting符等。

ChapterAnalyzingRecordingTransactions分析、记录经济业务LearningObjectivesAccountingcycle会计循环Account账户Definedebitsandcreditsandexplaintheirroleindoubleentryaccountingldquo借rdquo、ldquo贷rdquo方及其在复式记账中的作用LearningObjectivesChartofaccounts会计科目表Ledger账簿Analyzetheimpactoftransactionsonaccounts用账户分析经济业务Prepareandexplaintheuseofatrialbalance试算平衡表QuickReviewFiveAccountElementsassetsliabilitiesownerrsquosequityrevenueexpensesReviewContinuedhellipFourMainFinancialStatementsBalanceSheetIncomeStatementStatementofOwnerrsquosEquityStatementofCashFlowsReviewContinuedhellipGAAPndashGenerallyAcceptedAccountingPrinciplesThepurposeofGAAPistomakeaccountinginformationrelevant,reliable,consistentandcomparableReviewContinuedhellipAnexchangeofeconomicconsiderationbetweentwopartiesthatcausesachangeinassets,liabilities,orownerrsquosequityRememberndashabusinesstransactionwillALWAYSeffectatleasttwoitemswithintheequation,andassetswillALWAYSbeequaltototalliabilitiesandownerrsquosequityASSETS=LIABILITIESOWNERrsquoSEQUITYTheBusinessTransactionLessonAccountingCycle会计循环引子闭上眼睛勾画会计师的形象你看到什么?是一个戴着眼镜眼圈发黑、喜欢数字、呆在一个远离组织和其他人的密室里守着钱袋的人还是在工作团队中有发言权、风度优雅、话语均有数据为旁证、充满活力的关键人物?安永英国的董事长兰德先生感慨地说:ldquo从去年到现在的个月中会计人才奇缺的状况没有得到本缓解。世纪什么最值钱对于像我们这样的专业会计公司当然是lsquo会计人才rsquo了。rdquo引子几个相关的问题:*家庭是如何记录其收入与开支的?*企业是如何记录其经济业务的?*现代账房先生与古代账房先生有区别吗?回答这些问题需要关注以下几个方面:*会计有哪些记录方法?*会计记录经济业务的程序和步骤有哪些?TheAccountingCycleTheAccountingCyclereferstothestepsinpreparingfinancialstatementsforusers会计周期是指企业为使用者编制财务报表的具体步骤。ItiscalledaldquocyclerdquobecausethestepsarerepeatedeachreportingperiodTheAccountingCycleAnalyzeTransactionsJournalizePostPrepareUnadjustedTrialBalanceAdjustPrepareAdjustedTrialBalancePrepareStatementsClosePreparePostClosingTrialbalanceLessonAccount账户TheAccountAnaccountisadetailedrecordofincreasesanddecreasesinaspecificasset,liability,orequityitem账户是对会计要素的具体内容所作的进一步分类反映有关会计要素具体内容的增减变动及其结果。Informationistakenfromaccounts,analyzed,summarized,andpresentedinusefulreportsandfinancialstatementsforusers账户按照性质可分为资产类账户、负债类账户、所有者权益类账户、收入类账户和费用类账户五大类。TheTAccountAccountTitleDebit(leftside)Credit(rightside)TheTAccount账户采用ldquoTrdquo字型账户结构应具备以下要素:账户名称(即会计要素的具体内容)记账符号(左为ldquo借rdquo、右为ldquo贷rdquo)发生额(增加额、减少额)余额(期初余额、期末余额)TheTAccountTheTAccountisahelpfultoolinshowingtheeffectsoftransactionsandeventsonspecificaccountsTheformatoftheTAccountincludesthetitleontop,aleftordebitside,andarightorcreditsideTheTAccountprovidesonesideforrecordingincreasesinanitem,andtheothersideforrecordingdecreases账户分为借贷两方其中一方用来登记会计要素具体内容增加的金额而另一方用来登记其减少的金额。TheTAccountContinuedhellipldquoTrdquo字型账户属教学用账户借贷记账法下左边为借方右边为贷方(约定俗成)。ldquo借rdquo、ldquo贷rdquo只是符号象征本身没有内在含义账户金额:期初余额本期增加额本期减少额期末余额。一个例子某企业年原材料业务共发生三笔分别是年月日购入元年月日购入元年月日车间耗用元且年月日该材料库存数为。问ldquo原材料rdquo账户的本期发生额、余额分别为多少并画出ldquoTrdquo字账户。LessonDoubleentryAccounting复式记帐法LearningObjectivesExplainthemeaningofDoubleentryAccountingDefineldquodebitrdquoandldquocreditrdquoandexplaintheirroleinDebitcreditAccountingUnderstandthestructureofAssetsaccountandLiabilitiesaccountQuickReviewWhatisAccountAnaccountisadetailedrecordofincreasesanddecreasesinaspecificasset,liability,orequityitemWhatisthestructureofaccountdebitaccounttitlecredit引子请同学们思考并讨论以下问题:*家庭是如何记录其收入与开支的?回答这个问题需要关注:会计有哪些记录方法?引子Eg:CarolFinlaypurchased$,equipmentforcashonJanuary,Singleentry:Cash$,警示ObjectiveWhatisDoubleentryAccounting什么是复式记帐法?会计史:ldquo复式记账的由来rdquo中世纪ldquo资本主义生产的最初萌芽rdquo:发达的商业、工业、海上贸易等都迫切要求从簿记中获得有关经济往来和经营成果的重要信息。年卢卡帕乔利(LucaPacioli)《算术、几何、比及比例概要》标志着现代会计的开始。DoubleentryAccountingDoubleentryaccountingmeanseverytransactionaffectsandisrecordedinatleasttwoaccounts复式记账原理是对发生的每一项经济业务都以相等的金额、在相互联系的两个或两个以上账户中进行登记的方法。Eg:CarolFinlaypurchased$,equipmentforcashonJanuary,Doubleentry:Equipment$,Cash$,ObjectiveWhatisDebitandCreditaccountingSystem什么是借贷记账法?Concept(内涵)Basedonthedoubleentryaccounting,usingldquodebitrdquoandldquocreditrdquotorecordtheincrease,decreaseandbalanceofassets,liabilitiesandownerrsquosequity借贷记账法以ldquo借rdquo和ldquo贷rdquo作为记账符号运用复式记账原理记录反映资产、负债、所有者权益等会计要素的增减变化及其结果的一种记账方法。DebitandCredit(借贷涵义)Debit:借ldquo债权rdquoCredit:贷ldquo债务rdquoDebit:资产、费用、所有者撤资的增加Debit:负债、所有者投资、收入的减少Credit:负债、所有者投资、收入的增加Credit:资产、费用、所有者撤资的减少引伸ThestructureofAssetAccount(资产类账户结构)debitAssetAccountcreditbeginningamountincreasedamountdecreasedamountendingamount资产类账户期末借方余额=资产类账户期初借方余额本期借方发生额本期贷方发生额费用类账户的结构同资产类余额与增加额同向BalanceofanAccountContinuedhellipCashInvestmentbyowner$CollectionofAR$Purchaseofsupplies$Paymentofrent$TotalIncreases$Lesstotaldecreases$Totaldecreases$Balance$TheClassificationofAssetAccounts资产类账户包括:Cashndashcanincludemoneyinanyformthatabankwouldacceptfordeposit(coins,currency,cheques,moneyorders,andchequingaccountbalances)现金账户用来反映和监督现金的收入、支出和结存情况。它是企业流通性最强的资产。包括企业任意支配使用的硬币、纸币、支票、汇票等。DebitCashCredit现金的收入数现金的支出数余额AssetAccountsContinuedhellipAccountsreceivableoccurwhenservicesareperformsfororgoodsaresoldtocustomersinreturnforpromisestopayinthefutureThesetransactionsaresaidtobeoncreditoronaccountAccountsreceivableareincreasedbyservicesperformedorgoodssoldoncreditanddecreasedbycustomerpayments应收账款账户用来核算企业因赊账销售商品、提供劳务等应向购货单位收取的款项。应收账款是伴随企业的销售行为发生而形成的一项债权。因此应收账款的确认与收入的确认密切相关。通常在确认收入的同时确认应收账款。DebitAccountReceivableCredit企业因赊销产生的应收款项总数企业收到的客户已偿还的欠款总数余额:即尚未收取的款项notesreceivableisanunconditionalwrittenpromisetopayadefinitesumofmoneyondemandoronadefinedfuturedates应收票据是资产类账户指企业因销售商品、产品、提供劳务等而收到的还没有到期的尚未兑现的商业汇票。DebitNoteReceivableCredit登记企业收到购买单位开出并承兑汇票或银行承兑汇票的商业汇票登记票据到期收到回的款项余额:尚未到期的票据的结余额AssetAccountsContinuedhellipPrepaidExpensesndashanaccountcontainingpaymentsmadeforassetsthataretobeusedinthenearfutureAstheseassetsareusedup,thecostsoftheusedassetsbecomeexpenses(officesupplies,storesuppliesandprepaidinsurance)预付费用是资产类账户指企业已经支付但尚未受益的科目。AssetAccountsContinuedhellipEquipmentareusedintheoperationsofabusinessformorethanoneaccountingperiod(Computers,printers,desks,chairs,counters,showcasesandcashregisters)Buildingsassetsownedbyanorganizationthatcanprovidespaceandbenefitsforastore(anoffice,awarehouse,orafactory)landanassetwhichownedbyabusinessThecostoflandisseparatedfromthecostofbuildingslocatedonthelandThestructureofLiabilityAccount(负债类账户结构)DebitLiabilityAccountCreditbeginningamountincreasedamountdecreasedamountendingamount负债类账户期末贷方余额=负债类账户期初贷方余额本期贷方发生额本期借方发生额所有者投资账户、收入类账户的结构同负债类余额与增加额同向LiabilityAccountsaccountspayablendashoccurwiththepurchaseofmerchandise,supplies,equipment,orservicesmadebyapromisetopaylater应付账款用以核算企业因赊账购买材料、商品和接受劳务供应等经营活动应支付的款项。notespayableoccurwhenanorganizationformallyrecognizesapromisetopaybysigningapromissorynote。小知识:期票、本票、汇票与发票商业期票(Commercialpaper),又称商业本票是由债务人向债权人发放的支付承诺书。商业汇票(Commercialbilldraft),指由债权人向债务人签发命令债务人向指定收款人或持票人支付的票据。汇票开出后必须经承兑才有效包括银行承兑和商业承兑。商业发票(Commercialinvoice)是出口商于货物运出时开给进口商作为进口记账或结算货款少报关缴税的凭证。LiabilityAccountsContinuedUnearnedRevenuesndashoccurwhenacustomerpaysforaserviceproductinadvanceThisliabilityissatisfiedbydeliveringproductsserviceinthefuture(magazinesubscriptionscollectedinadvancebyapublisher,salesofzbystores,airlineticketssoldinadvance,andrentcollectedinadvancebyalandlord)LiabilityAccountsContinuedOtherLiabilitiesndashothercommonliabilitiesincludewagespayable,taxespayable,andinterestpayableEachoftheseisoftenrecordedinaseparateliabilityaccountIftheyarenotlargeinamount,twoormoreofthemmaybeaddedandreportedasasingleamountonthebalancesheetExampleUseldquoTrdquoaccounttorecordthechangesandbalancesofldquosuppliesrdquoaccountOnJanuary,XuchangUniversitypurchasedsupplies$,forcashOnJanuary,XuchangUniversitycosts(消耗)$,suppliesThebeginningamountofsuppliesinJanuaryis$,RulesofRecordkeeping(记账规则)Transaction#ndashInvestmentbyownerCarol,Finlayinvests$,cashintohernewcompany,whichshedepositsinabankaccountunderthenameofFinlayInteriorsCash$,CarolFinlay,capital$,Debit:Credit:RulesofRecordkeeping(记账规则)Transaction#ndashPurchaseoffurnitureandsuppliesoncreditFinlayspendsanother$,onfurnitureand$,onsuppliesfromCanTechSuppliesandarrangestopayoncreditfurnituresuppliesAccountpayable$,$,Debit:$,Credit:RulesofRecordkeeping(记账规则)Everytransactionaffectsandisrecordedinatleasttwoaccounts!任何一笔交易或事项的发生都必然会同时导致至少两个帐户发生变化。ThetotalamountdebitedMUSTEQUALthetotalamountcredited有借必有贷借贷必相等。即在记入一个或几个账户借方的同时记入另一个或几个账户的贷方并且记入借方与记入贷方的金额必须相等。NormalBalanceAnormalbalanceofeachaccountreferstothedebitorcreditsidewhereincreasesarerecordedAssetsndashdebitLiabilitiesndashcreditOwnerrsquosEquityndashcreditRevenuendashcreditExpensesndashdebitOwnerrsquosWithdrawalsdebitClassexerciseIdentifywhetheradebitorcreditentrywouldbemadetorecordtheindicatedchangeineachofthefollowingaccounts:AToincreaseAccountsReceivableBTodecreaseCashCToincreaseWagesExpenseDToincreaseAccountsPayableETodecreaseRentRevenueFTodecreaseOwner,capitalDebitCreditDebitCreditDebitDebitSummaryDoubleentryAccountingmeanseverytransactionaffectsandisrecordedinatleasttwoaccountsDebitistheleftsideofaccountCreditistherightsideofaccountDebitcreditaccountingisBasedonthedoubleentryaccounting,usingldquodebitrdquoandldquocreditrdquotorecordtheincrease,decreaseandbalanceofassets,liabilitiesandownerrsquosequity复式记账法借方贷方借贷记账法Assignment借贷记账法则给我们ldquo留下一个令人困惑的特征:某些账户的左方代表增方而在其他账户增加额却记入右方。这种安排太复杂了以至于试图将它合理化成为徒劳无益的事。helliphellip我们别无他法只好接受它并记住它的helliphellip增减法则rdquo。又说:ldquo这种记账规则对于初学者来说确实是件令人困惑的事。rdquo  因此有的学者经过多年研究提出应推广使用增减记账法。 要求:  请自行查阅有关资料(如中国学术期刊网和互联网上的相关文献资料等)并结合学习中的体会谈谈你对这一问题的看法。LessonChartofAccounts会计科目表ChartofAccounts(会计科目表)ThechartofaccountsisalistofallaccountsusedbyacompanyandincludesanidentificationnumberassignedtoeachaccountChartofAccountsAtypicalsmallbusinessmightuseanumberingsystemsimilartothis:AssetaccountsLiabilityaccountsOwnercapitalandwithdrawalsaccountsRevenueaccountsCostofsalesexpenseaccountsOperatingexpenseaccountsChartofAccountsContinuedhellipThenumbersprovideathreedigitcodethatisusefulinrecordkeepingThefirstdigitofanaccountrsquosnumbershowswhetheranaccountwouldappearonthebalancesheet(assets=liabilitiesownerrsquosequity)ortheincomestatement(revenueexpenses=netincome)LessonLedger账簿TheLedgerAledgerisarecordcontainingallaccountsusedbyabusiness(aledgerisoftenreferredtoasldquothebooksrdquo)IsofteninelectronicformandiswhatwemeanwhenwerefertothebooksManualsystemswillrecordaccountsonseparatepagesinaspecialbookletEachcompanywillhaveitsownuniquesetofaccountstosuititstypeofoperationThesizeofthecompanywillaffectthenumberofaccountsrequiredTheLedger账簿账簿是由具有一定格式而又互相联系的账页所组成用以全面、系统、连续记录各项经济业务的簿籍是编制财务报表的依据也是保存会计资料的重要工具。账簿的设置意义、通过账簿的设置和登记记载、储存会计信息。将会计凭证所记录的经济业务一一记入有关账簿可以完全反映会计主体在一定时期内所发生的各项资金运动储存所需要的各项会计信息。、通过账簿的设置和登记分类、汇总会计信息。账簿由不同的相互关联的账户所组成。通过账簿记录一方面可以分门别类地反映各项会计信息提供一定时期内经济活动的详细情况另一方面可以通过发生额、余额计算提供各方面所需要的总括会计信息反映财务状况及经营成果的综合价值指标。账簿的设置意义、通过账簿的设置和登记检查、校正会计信息。账簿记录是会计凭证信息的进一步整理。、通过账簿的设置和登记编报、输出会计信息。为了反映一定日期的财务状况及一定时期的经营成果应定期进行结账工作进行有关账簿之间的核对计算出本期发生额和余额据以编制会计报表向有关各方面提供所需的会计信息。账簿的种类账簿按用途可分为日记账簿(journal)、分类账簿(ledger)和备查账簿。日记账是按时间先后顺序登记经济业务的账簿是随着经济业务的发展而发展的。分类账簿是指根据日记账按照账户的分类进行登记的簿籍。分类账由许多账户组成有总分类账和明细分类账之分。GeneralJournal普通日记账GeneralJournalPageDateAccountTitlesExplanationPRDebitCreditJanCashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,FinlayInterior,Capitalhelliphelliphellip,InvestmentbyownerSupplieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,PurchasedstoresuppliesforcashFurniturehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,PurchasedfurnitureforcashTheJournalEntryAGeneralJournalentryincludesthefollowinginformation:DateoftransactionTitlesofaffectedaccountsDollaramountsofeachdebitorcreditExplanationoftransactionTheJournalEntryAcompletejournalentrygivesusausefuldescriptionofthetransactionanditseffectsontheorganizationThepostingreference(PR)columnisleftblankinitiallyandareenteredlaterwhenentriesarepostedtotheledgerTheLedgerWhenpostingjournalentriestotheledger,EntriesshouldalwaysbepostedassoonaspossibletoensurethattheledgerisuptodateTheledgeristhefinaldestinationforindividualtransactions,itisreferredtoxcthebookoffinalentryWhenpostingfromthejournalintotheledger,debitsinthejournalarerecordedasdebitsintheledger,andcreditsarepostedascreditsintotheledgerTheLedgerCashAccountNoDateExplanationPRDebitCreditBalanceJanG,,G,,G,,LessonAnalyzingBusinessTransactions分析经济业务用借贷记账法分析经济业务编制步骤:()分析交易的性质()确定影响的科目()进一步确定交易性质对相关科目的影响()完成分录的编制。会计分录JournalEntry书写格式:()先借后贷即借项在上贷项在下()若借项不止一项每项各占一行上下对齐。记贷项时须向右退一格或两格。即借贷错开位置不能齐头并进。()借方金额与贷方金额的书写也须错开位置不可以写在同一栏。Step:AnalyzingtransactionsInvestmentbyownerTransaction:CarolFinlayinvested$,inFinlayInteriorsonJanuary,Analysis:A=LEDoubleentry:DebittheCashassetaccountfor$,CredittheFinlayInteriors,Capitalaccountinownerrsquosequityfor$,AnalyzingtransactionscontinuedPurchasesuppliesforcashTransaction:FinlayInteriorspurchasessuppliesbypaying$,cashAnalysis:A=LEDoubleentry:DebittheSuppliesassetaccountfor$,CredittheCashassetaccountfor$,AnalyzingtransactionscontinuedPurchasefurnitureforcashTransaction:FinlayInteriorsspends$,ofitscashtoacquirefurnitureAnalysis:A=LEDoubleentry:DebittheFurnitureassetaccountfor$,CredittheCashassetaccountfor$,AnalyzingtransactionscontinuedreceiptofcashforfutureservicesTransaction:FinlayInteriorsentersinto(signs)acontractwithacustomertoprovidefutureconsultingFinlayInteriorsreceives$,cashinadvanceofprovidingtheseconsultingservicesAnalysis:A=LEDoubleentry:DebittheCashassetaccountfor$,CredittheUnearnedConsultingRevenueliabilityaccountfor$,AnalyzingtransactionscontinuedPaymentofcashforfutureinsurancecoverageTransaction:FinlayInteriorspays$,cashforatwoyearinsurancepolicyCoveragebeginsonJanuaryAnalysis:A=LEDoubleentry:DebitthePrepaidInsuranceassetaccountfor$,CredittheCashassetaccountfor$,AnalyzingtransactionscontinuedPaymentofexpenseincashTransaction:FinlayInteriorspays$cashforJanuaryutilitiesAnalysis:A=LEDoubleentry:DebittheUtilitiesExpenseaccountfor$(thisdecreasesownerrsquosequity)CredittheCashassetaccountfor$AnalyzingtransactionscontinuedPaymentofexpenseincashTransaction:FinlayInteriorspays$cashforemployeersquossalaryforthetwoweekpayperiodendingonJanuaryAnalysis:A=LEDoubleentry:DebittheSalariesExpenseaccountfor$CredittheCashassetaccountfor$Step:RecordingTransactionsRecording(orjournalizing)transactionsintoarecordcalledajournalAjournalgivesacompleterecordofeachtransactioninoneplaceLinksdebitsandcreditsforeachtransactionTheprocessofrecordingtransactionsinajournaliscalledjournalizingTheJournalEntryAGeneralJournalentryincludesthefollowinginformation:DateoftransactionTitlesofaffectedaccountsDollaramountsofeachdebitorcreditExplanationoftransactionGeneralJournalGeneralJournalPageDateAccountTitlesExplanationPRDebitCreditJanCashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,FinlayInterior,Capitalhelliphelliphellip,InvestmentbyownerSupplieshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,PurchasedstoresuppliesforcashFurniturehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,PurchasedfurnitureforcashStepsinJournalizingTransactionsEntertheyearonthefirstlineatthetopofthefirstcolumnEnterthemonthinColumnonthefirstlineofthejournalentry(Laterentriesonthesamepageandinthesamemonthdonotrequireyoutoreenterthemonth)EnterthedayofthetransactionEnterthetitleofaccountdebitedEntertheamountofthedebitinthedebitcolumnonthesamelineasthetitleoftheaccountdebitedStepsinJournalizingTransactionsContinuedhellipEnterthetitleoftheaccountcreditedEntertheamountofthecreditinthecreditcolumnonthesamelineasthetitleoftheaccountcreditedEnterabriefexplanationofthetransactiononthelinebelowtheentrySkipalineaftereachentryforclarityTheJournalAcompletejournalentrygivesusausefuldescriptionofthetransactionanditseffectsontheorganizationThepostingreference(PR)columnisleftblankinitiallyandareenteredlaterwhenentriesarepostedtotheledgerStep:PostingTransactionsBalancecolumnledgerPAbnormalbalanceZerobalanceStep:PostingTransactionsPostingortransferringentriesfromthejournaltotheledgerPostingoccursafterdebitsandcreditsforeachtransactionareenteredintoajournalTheLedgerWhenpostingjournalentriestotheledger,EntriesshouldalwaysbepostedassoonaspossibletoensurethattheledgerisuptodateTheledgeristhefinaldestinationforindividualtransactions,itisreferredtoxcthebookoffinalentryWhenpostingfromthejournalintotheledger,debitsinthejournalarerecordedasdebitsintheledger,andcreditsarepostedascreditsintotheledgerPostingintheLedgerPIdentifytheledgeraccountthatwasdebitedinthejournalentry(examplendashcashaccount)EnterthedateofthejournalentryinthisledgeraccountEnterthesourceofthedebitinthePRColumn(Gforgeneraljournalandpage#)PostingintheLedgerContinuedhellipEntertheamountdebitedfromthejournalentryintotheDebitcolumnoftheledgeraccountComputeandentertheaccountrsquosnewbalanceinthebalancecolumnEntertheledgeraccountnumberinthePRcolumnofthejournalentry(examplendashcashaccount#)PostingintheLedgerContinuedhellip**PLEASENOTICE**POSTINGDOESNOTCREATENEWINFORMATIONndashITSIMPLYTRANSFERSORCOPIESINFORMATIONFROMTHEGENERALJOURNALINTOTHEAPPROPRIATEACCOUNTINTHELEDGERTheLedgerCashAccountNoDateExplanationPRDebitCreditBalanceJanG,,G,,G,,Step:PreparingatrialbalancePreparingatrialbalance为了汇总账户信息核查会计分录和记账工作的正确性以编制真实准确的财务报表而设置的。TrialBalancePAtrialbalanceisalistofaccountsandtheirbalancesatapointintime,andarereportedinthedebitorcreditcolumnofthetrialbalance试算平衡表是列示企业在某一时点上使用的所有账户名称及其余额信息的汇总表。TrialBalanceWhyprepareatrialbalanceAtrialbalancemaypickuponanerrorthatmightotherwisebeoverlooked(creditsanddebitsthatarenotequal)Anotheruseforthetrialbalanceisasaninternalreportforpreparingfinancialstatements(itismucheasiertotakebalancesfromthetrialbalanceinsteadofsearchingthroughtheledger)试算平衡表的主要功能是纠错如果试算平衡则说明记账和过账工作基本正确可以编制财务报表。如果试算不平衡则说明记账和过账工作必定发生了错误应先纠错待平衡后再编财务报表。StepsinPreparingaTrialBalanceIdentifyeachaccountbalancefromtheledgerListeachaccountanditsbalancendashdebitbalancesareenteredinthedebitcolumnandthecreditsareenteredinthecreditcolumnAddupthetotaldebitbalancesAddupthecreditbalancesMakesurethattheamountoftotaldebitsequalthetotalamountoftotalcreditsTrialBalanceFINLAYINTERIORSTrialBalanceJanuary,DebitCreditCashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,AccountsReceivablehelliphelliphelliphelliphelliphelliphelliphelliphellipPrepaidInsurancehelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,AccountsPayablehelliphelliphelliphelliphelliphelliphelliphelliphelliphellip

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