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首页 会计学基础Chapter 4.ppt

会计学基础Chapter 4.ppt

会计学基础Chapter 4.ppt

上传者: 80后鲤好鮶 2017-09-05 评分 4.5 0 81 11 369 暂无简介 简介 举报

简介:本文档为《会计学基础Chapter 4ppt》,可适用于财会税务领域,主题内容包含ChapterAdjustingAccountsforFinancialStatements帐项调整QuickReviewFiveAccountCl符等。

ChapterAdjustingAccountsforFinancialStatements帐项调整QuickReviewFiveAccountClassificationsassetsliabilitiesownerrsquosequityrevenueexpensesReviewContinuedhellipFourMainFinancialStatementsBalanceSheetIncomeStatementStatementofOwnerrsquosEquityStatementofCashFlowsReviewContinuedhellipAnexchangeofeconomicconsiderationbetweentwopartiesthatcausesachangeinassets,liabilities,orownerrsquosequityRememberndashabusinesstransactionwillALWAYSeffectatleasttwoitemswithintheequation,andassetswillALWAYSbeequaltototalliabilitiesandownerrsquosequityASSETS=LIABILITIESOWNERrsquoSEQUITYTheBusinessTransactionTheAccountingCycleAnalyzeTransactionsJournalizePostPrepareUnadjustedTrialBalanceAdjustPrepareAdjustedTrialBalancePrepareStatementsClosePreparePostclosingtrialbalanceNormalBalanceAnormalbalanceofeachaccountreferstothedebitorcreditsidewhereincreasesarerecordedAssetsndashdebitLiabilitiesndashcreditOwnerrsquosEquityndashcreditRevenuendashcreditExpensesndashdebitOwnerrsquosWithdrawalsdebitAssetsIncreasesinassetsaredebitedtotheassetaccountDecreasesinassetsarecreditedtotheassetaccountASSETSDebitforincreasesCreditfordecreasesLiabilitiesIncreasesinliabilitiesarecreditedtotheliabilityaccountDecreasesinliabilitiesaredebitedtotheliabilityaccountLiabilitiesDebitfordecreasesCreditforincreasesOwnerrsquosEquityIncreasesinequityarecreditedtotheequityaccountDecreasesinequityaredebitedtotheequityaccountOwnerrsquosEquityDebitfordecreasesCreditforincreasesRevenuesIncreasesinrevenueincreaseownerrsquosequityRevenuesDebitfordecreasesCreditforincreasesExpensesExpensescauseownerrsquosequitytodecreaseExpenseCreditfordecreasesDebitforincreasesOwnerrsquosWithdrawalsOwnerrsquoswithdrawalsdecreasesownerrsquosequityOwnerrsquosWithdrawalsDebitforincreasesCreditfordecreasesTrialBalanceFINLAYINTERIORSTrialBalanceJanuary,DebitCreditCashhelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,AccountsReceivablehelliphelliphelliphelliphelliphelliphelliphelliphellipPrepaidInsurancehelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,AccountsPayablehelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,NotespayablehelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellipCarolFinlay,capitalhelliphelliphelliphelliphelliphelliphelliphellip,Totalshelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphelliphellip$,$,LearningObjectivesAccrualBasisAccountingCashBasisAccountingThetimeperiod,matching,andrevenuerecognitionprinciplesAdjustingaccountandadjustingentriesPrepareAdjustedTrialBalanceandfinancialstatementsfromanadjustedtrialbalanceLessonAccrualBasisAccountingCashBasisAccounting权责发生制与收付实现制LearningObjectivesDistinguishAccrualBasisAccountingfromCashBasisAccountingExplaintheshortcomingsofCashBasisAccountingQuickReview:TheAccountingPeriod会计期间是指将企业连续的经营活动划分为若干个相等的区间在连续反映的基础上分期进行会计核算和编制会计报表定期反映企业某一期间的经营活动和成果。引子请同学们根据以下两种情形考虑企业应该记录的收入的金额是多少?Case:OnMarch,JohnreceivedSmithrsquoscheckof$,forhisfirstmonthsrsquorent()Case:OnMarch,Johnsellthecar$,toLilyonaccount情形:在提供服务前就收到现金应该确认收入吗?情形:产品已销售还未收到现金应该确认收入吗?ObjectiveWhatisAccrualBasisAccounting什么是权责发生制?AccrualBasisAccounting权责发生制Accrualbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecordedwhenearnedorincurredregardlessofwhencashisreceivedorpaid权责发生制也称应收应付制。它是以权利或责任的发生与否为标准来确认收入和费用。AccrualBasisAccounting权责发生制Revenuerecognition:Revenueisrecognizedwhenbothofthefollowingconditionsaremet:收入以商品已销售或劳务已提供为确认标准而不管有没有收到现金。AccrualBasisAccounting权责发生制Expenserecognition:Expenseisrecognizedintheperiodwhenincurredregardlessofwhencashispaid费用的确认应以某一期间实际发生或实际受益为标准而不管有没有支付现金。ExampleCalculatethefirstmonthrsquosnetincomeofFinlayInteriorsunderthecashbasisandtheaccrualbasisaccordingtothebusinesstransactionsExampleTransaction#ndashServicesrenderedforcashOnJanuary,FinlayInteriorsprovidedconsultingservicestoadentistopeninganewdentalcentreandimmediatelycollects$,cashConsultingrevenue$,Cash$,ExampleTransaction#ndashServicesrenderedforcreditOnJanuary,FinlayInteriorsprovidesconsultingservicesof$,toahomebuilder,whoisbilledfor$,Consultingrevenue$,Accountsreceivable$,ExampleTransaction#ndashreceiptcashinadvanceOnJanuary,theclientpaidtwomonthsrsquoconsultingservicesfees$,inadvance,coveringtheperiodfromFebruarytomarchUnearnedconsultingrevenue(预收收入)$,Cash$,ExampleTransactions#ndashPaymentofexpensesincashOnJanuary,FinlayInteriorspays$inwagestothecompanyrsquosonlyemployeesWagesexpense$Cash$ExampleTransactions#ndashOnedayrsquosaccruedrevenuesAnemployeeearns$perdaybasedonafivedayworkweekbeginningonMondayandendingonFridayThisemployeegetspaideverytwoweeksonFridayOnthethandthethofJanuary,wagesarepaid,recordedtothejournal,andpostedtotheledgerDuringthiscalendaryear,thereisstilloneworkingdayinthismonth()Wagesexpense$Wagespayable$ExampleTransactions#ndashPurchaseofinsuranceformonthsOnJanuary,FinlayInteriorsrsquopaymentof$,fortwoyearsofinsuranceprotectionbeginningonFebruary,PrepaidInsurance$,Cash$,ExampleTotalrevenues(transactiontransaction):$,Totalexpenses(transactiontransaction):$$=$CanyoucalculatetheNetIncomeNetIncome:$,$=$,ObjectiveWhatisCashBasisAccounting什么是收付实现制?CashBasisAccounting收付实现制Cashbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecordedwhencashisreceivedorpaid收付实现制也称现收现付制以现金收到或付出为标准来记录收入的实现或费用的发生。它以收到或支付现金作为确认收入和费用的依据。CashBasisAccounting收付实现制RevenuerecognitionExpenserecognitionRevenueisrecognizedwhencashisreceived(收入的确认以收到现金为标准)Expenseisrecognizedwhencashispaid(费用的确认以支付现金为标准)ExampleTotalrevenues(transactiontransaction):$,Totalexpenses(transactiontransaction):$$,=$,,CanyoucalculatetheNetIncomeNetIncome:$,$,=$TwoMethodsAccrualBasisrevenuesandexpensesarerecognizedwhenearnedorincurred收入在赚得时确认费用在发生时确认CashBasisrevenuesandexpensesarerecognizedwhencashisreceivedorpaid收入在收到现金时确认费用在支出现金时确认警示:收付实现制不尽如人意!设想你的公司赊销了一批商品。收付实现制不记录这笔销售因为你没有收到现金。:ldquo我们无须记录这笔销售因为我们还没有收到现金。等我们收到现金的时候再记录吧毕竟我们是用现金支付因此不要管那些不影响现金的业务。rdquo警示:收付实现制不尽如人意!上述看法的错误在哪里呢?教训:提防那些使用收付实现制会计制度的公司。它们的财务报表中遗漏了一些重要信息。财经法规企业会计准则mdashmdash基本准则的第九条规定:企业应当以权责发生制为基础进行会计确认、计量和报告。企业所得税法实施条例第九条规定:企业应纳税所得额的计算以权责发生制为原则属于当期的收入和费用不论款项是否收付均作为当期的收入和费用不属于当期的收入和费用即使款项已经在当期收付均不作为当期的收入和费用。ClassexerciseInitsfirstyearofoperations,HarrisCoearned$,inrevenuesandreceived$,cashfromcustomersThecompanyincurredexpensesof$,,buthadnotpaidfor$,ofthematyearendInaddition,Harrisprepaid$,forexpensesthatwouldbeincurredthenextyearCalculatethefirstyearrsquonetincomeunderthecashbasisandtheaccrualbasisClassexercise资料:某企业本月份发生以下经济业务:()支付上月份电费元()收回上月的应收账款元()收到本月的营业收入款元()支付本月应负担的办公费元()支付下季度保险费元()应收营业收入元款项尚未收到()预收客户货款元()负担上季度已经预付的保险费元。要求:比较权责发生制与收付实现制的异同ClassexerciseThecashbasisRevenues:$,Expenses:$,$,$,=$,NetIncome:$,TheaccrualbasisRevenues:$,Expenses:$,NetIncome:,SummaryAccrualbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecordedwhenearnedorincurredregardlessofwhencashisreceivedorpaidCashbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecordedwhencashisreceivedorpaid权责发生制收付实现制AssignmentDistinguishaccrualbasisaccountingfromcashbasisaccountingLessonGAAPandtheAdjustingProcess调整过程的会计原则GAAPandtheAdjustingProcessThetimeperiodprinciple(会计分期原则)Therevenuerecognitionprinciple(收入实现原则)Thematchingprinciple(配比原则)ObjectiveTheTimePeriodPrinciple会计分期原则TheTimePeriodPrinciple会计分期原则Thetimeperiodprincipleassumesthatanorganizationrsquosactivitiescanbedividedintospecifictimeperiodssuchasamonth(monthly),threemonths(quarterly),sixmonths(semiannual)oroneyear(annual)会计期间ObjectiveRevenueRecognitionPrinciple收入实现原则RevenueRecognitionPrincipleTheRevenueRecognitionPrinciplestatesthatrevenuemustberecognizedwhenitisearned(notwhenyoureceivepayment)收入实现原则要求以商品销售、劳务履行作为收入实现的标志。ObjectiveTheMatchingPrinciple配比原则TheMatchingPrincipleThematchingprinciplerequiresyoutoreportexpensesinthesameaccountingperiodastherevenuethatwasearnedasaresultoftheseexpenses将相关收入、费用相互配合、相互比较的计算程序就叫ldquo配比rdquo。配比原则要求将一定时期内的收入与为取得收入所发生的费用在同一期间内进行确认和计量。ExampleAssumethataspartofa$consultingservicescontractFinlayInteriorsistosupplyadetailedwrittenplantooneofitscustomersinmarchIntheprocessofearning$inrevenue,FinlayInteriorswilluse$ofofficesuppliespurchasedandpaidforinFebruaryThe$ofofficesuppliesusedinMarchmustbematchedagainstthe$ofMarchrevenuesinaccordancewiththematchingprincipleLessonPreparingadjustingentries编制帐项调整分录账项调整的定义与事项、定义:期末按权责发生制要求对部分会计事项予以调整的行为就是帐项调整帐项调整时所编制的会计分录就是调整分录。、调整事项:PrepaidExpenses(预付费用)Amortization(折旧)UnearnedRevenue(预收收入)AccruedExpenses(应计收入)AccruedRevenues(应计费用)ObjectivePrepaidExpenses预付费用的账项调整与分录PrepaidExpenses(预付费用)Prepaidexpensesrefertoitemspaidforinadvanceofreceivingtheirbenefits预付费用是指企业已经支付但本期尚未受益的费用。这里是我付出的下半年租金请检查一下预付费用的特点:、收到产品和服务之前现金已付出。、预付费用是企业的一项资产在耗用或受益后转Threemostcommonprepaidexpensesareinsurance,supplies,andrentPrepaidExpensesContinuedhellipAssetsExpensesUnadjustedbalanceCreditadjustmentDebitadjustmentExample:PrepaidInsurance例、预付保险费FinlayInteriorsrsquopaymentof$,fortwoyearsofinsuranceprotectionbeginningonJanuary,JanPrepaidInsurancehelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphellip,Torecordpurchaseofinsuranceformonths(Adjustment)JanInsuranceExpensehelliphelliphelliphelliphelliphellipPrepaidInsurancehelliphelliphellipTorecordexpiredinsuranceExample:Supplies例、物资FinlayInteriorspurchased$,ofsuppliesinJanuary,andattheendofJanuary,FinlayInteriorshas$,ofsuppliesoutofthe$,JanSupplieshelliphelliphelliphelliphelliphellip,Cashhelliphelliphelliphelliphelliphelliphelliphellip,Torecordpurchaseofsupplies(Adjustment)JanSuppliesExpensehelliphelliphelliphelliphelliphellip,Supplieshelliphelliphellip,TorecordexpiredsuppliesQuestionFinlayInteriorsrsquopaymentof$,forthreemonthsofrentbeginningonOctober,HowtopreparethejournalandadjustingentryIfwechangeldquothreemonthsrdquointoldquoonemonthrdquo,howtopreparetheentry*ObjectiveAmortization折旧的帐项调整与分录Amortization折旧Amortizationndashtheprocessofcomputingexpensesfrommatchingthecostofcapitalassetsovertheirexpectedusefullife所谓折旧就是固定资产等生产资料在使用过程中通过磨损而转移到最终完工产品(或劳务)价值中去的价值部分。折旧费用一般将固定资产价值在其正常使用期限内按照一定的方法进行分配。StraightlineAmortization直线折旧法Thestraightlineamortizationmethodallocatesequalamountsofanassetrsquosnetcostoveritsestimatedusefullife*例Straightlinemethodiscalculated:CostofassetndashestimatedvalueattheendofestimatedusefullifeExamplendashFurnitureispurchasedfor$,onJanuary,andisexpectedtohaveausefullifeoffouryears(months)Theownerexpectstobeabletosellthefurnitureatthispointfor$,$,$,=$,$,months=$permonth*AccumulatedAmortization累计折旧AcontraaccountisanaccountthatislinkedwithanotheraccountandhastheoppositenormalbalanceItisreportedasasubtractiontotheotheraccountldquo累计折旧rdquo账户登记固定资产价值减少的数额。特点:、属于资产类的备抵调整账户、其结构是贷方登记增加借方登记减少余额在贷方。、计提折旧反映固定资产价值减少的分录为:  Debit:Amortizationexpense  Credit:AccumulatedAmortizationFurniture$,Less:AccumulatedAmortization,,设置ldquo累计折旧rdquo账户后计提折旧时不减少ldquo固定资产rdquo账户的金额ldquo固定资产rdquo账户始终反映固定资产的原值。同时ldquo累计折旧rdquo账户的贷方余额可以反映固定资产的累计折旧数额。此外ldquo固定资产rdquo账户的借方余额减去ldquo累计折旧rdquo账户的贷方余额可以得到固定资产的净值。ThisisthecontraaccountThisisthebookvalueofFurniture例接例调整分录应为:(adjustment)JanAmortizationExpense,FurniturehelliphelliphelliphelliphelliphellipAccumulatedAmortization,FurniturehelliphelliphellipTorecordmonthlyamortizationoffurnitureObjectiveUnearnedRevenue预收收入的帐项调整与分录UnearnedRevenues预收收入UnearnedRevenuesrefertocashthatwehavereceivedbeforewehaveprovidedtheproductorservicetothecustomer预收收入是指在提供商品或劳务之前已经收到货款但尚未实现的收入。特点:、预收收入反映的是企业已收到现金但相应的义务未履行的会计事项、预收收入是负债类帐户、企业在履行交付商品或提供劳务的义务后预收收入方可转为实现的收入。、调整分录为:Debit:ConsultingRentRevenueCredit:UnearnedRevenueUnearnedRevenuescontinuedLiabilityRevenueunadjustedbalancedebitcreditadjustmentadjustmentUnearnedRevenueExampleOnJanuary,FinlayInteriorsagreedtoprovideconsultingservicestoaclientforafixedfeeof$,permonthOnthesameday,thisclientpaidthefirsttwomonthsrsquofeesinadvance,coveringtheperiodfromJanuarytomarchJanCashhelliphelliphelliphelliphelliphelliphelliphelliphelliphellip,UnearnedConsultingRevenuehellip,Receivedadvancepaymentforservices(adjustment)JanUnearnedRevenuehelliphelliphelliphellipConsultingRevenueTorecordearnedportionofrevenuereceivedinadvanceObjectiveAccruedExpenses应计费用的帐项调整与分录AccruedExpenses应计费用AccruedExpensesrefertocostsincurredinaperiodthatarebothunpaidandunrecorded应计费用是指本期已经耗用或受益应由本期负担但尚未支付现金的费用。我们工作已完成一半了等着贵公司付款呢特点:、费用在本期发生但尚未支付现金没有入账、如工资费用、利息费用等、调整分录为:Debit:SalariesInterestexpenseCredit:SalariesInterestPayableAccruedExpensesContinuedhellipExpensesLiabilitiesDebitadjustmentCreditadjustmentAccruedExpensesExampleAnemployeeearns$perdayor$perweekbasedonafivedayworkweekbeginningonMondayandendingonFridayThisemployeegetspaideverytwoweeksonFridayOnthethandthethofJanuary,wagesarepaid,recordedtothejournal,andpostedtotheledgerDuringthiscalendaryear,thereisstilloneworkingdayinthismonth()PThissalaryexpensehasbeenincurred,butisnotyetpaidorrecordedExampleContinuedhellipTheadjustmentwouldberecordedinyourledgerasthis:JanSalariesexpensehelliphelliphelliphelliphellipSalariesPayablehelliphellipTorecordonedaysrsquoaccruedsalary:X$HowtopreparetheentryonFebFebSalariesPayablehelliphelliphelliphellipSalariesExpensehelliphelliphelliphellipCashhelliphelliphelliphellipPaidtwoweeksrsquosalaryincludingonedayaccruedinJanuary(dayat$daysat$=$)ObjectiveAccruedRevenues应计收入的帐项调整与分录AccruedRevenues应计收入AccruedRevenuesrefertorevenuesearnedinaperiodthatarebothunrecordedandnotyetreceivedcashfor应计收入是指企业本期已赚取但尚未收到现金的收入。是的您可以在我们工作完成后再付款!特点:、收入已赚取但现金未收到没有入账。、调整分录为:Debit:AccountsNotesReceivableCredit:ConsultingInterestRevenue*AccruedRevenuesAssets(AR)RevenueDebitadjustmentCreditadjustmentAccruedServiceRevenueInthesecondweekofJanuary,FinlayInteriorsagreedtoprovideconsultingservicestoaclientforafixedfeeofclientagreestopay$,permonthfromJanuarytoFebruary,ordaysofserviceTheclientagreestopay$,cashtoFinlayinteriorsonFebruary,(adjustment)JanAccountsReceivablehelliphelliphelliphellip,ConsultingRevenuehelliphellip,TorecorddaysrsquoaccruedrevenueQuestion:HowtopreparethejournalentryonFebruaryFebCashhelliphelliphelliphellip,AccountsReceivablehelliphelliphelliphellip,ConsultingRevenuehelliphelliphelliphellipReceivedcashforaccruedassetandearnedconsultingrevenue课堂练习PartA:PreparetheappropriateadjustingentriesforJulybasedonthefollowinginformationavailableattheendofJulyAtheannualinsuranceamountingto$,wentintoeffectonJulytheprepaidinsuranceaccountwasdebitedandcashcreditedonthesamedateBthelawnservicecompanyrsquoslawntractorwaspurchasedfor$,lastyearThevalueoflawntractorattheendofitsestimatedfouryearusefullifewasdeterminedtobe$thisinformationwasmadeavailabletorecordamortizationforJulyCacustomerpaidfortheentiresummerrsquosserviceinAprilThejournalentrycreditedtheUnearnedServiceFeesaccountwhenthepaymentwasreceivedThemonthlyfeeis$Dthelastweeklysalaryof$,waspaidtoemployeesonFriday,JulyEmployeesarepaidbasedonafivedayworkweekSalariesforJulyandhaveaccruedERevenuesof$,wereearnedbyJulybutnotrecorded课堂练习PartBReferto(d)abovePreparetheentrytopaythesalariesonFriday,AugustLessonAdjustedTrialBalance调整后的试算平衡表AdjustedTrialBalance调整后的试算平衡表Anunadjustedtrialbalanceisalistingofallaccountsandbalancespreparedbeforeadjustmentsarerecorded(thisisfromchapter)AnadjustedtrialbalanceisalistofaccountsandbalancesprepareafteradjustmentsarerecordedExerciseThecutleryrsquosAugust,unadjustedtrialbalanceappearedasfollows:TheCutleryTrialBalanceAugust,AccountDebitCreditCash$,AccountsreceivablePrepaidinsuranceFurnitureStoreequipment,Accountspayable$UnearnedHaircuttingSRBarbaraSchmidt,capital,BarbaraSchmidt,withdrawalsHaircuttingSRWagesexpenseRentexpenseHydroexpenseTotals$,$,Thefollowingadditionalinformationisavailableforthemonthjustended:Amortizationof$permonthwillbetakenonthefurnitureItisestimatedthatthestoreequipmentwillhavenovalueattheendofitsestimatedfiveyearusefullifeBarbaraSchmidtsillrecordafullmonthofamortizationforAugustItwasdeterminedthatthebalanceinunearnedrevenueatAugustwas$TheprepaidinsurancerepresentssixmonthsofinsurancebeginningAugustAccruedrevenuesatAugusttotaled$RequiredPreparetheadjustingentriesneededonAugust,PosttheadjustingentriestotheTaccountsPrepareanadjustedtrialbalanceprepareanincomestatement,astatementofOwnerrsquosEquityandabalancesheet本章结束****

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