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首页 会计学基础Chapter 5 .ppt

会计学基础Chapter 5 .ppt

会计学基础Chapter 5 .ppt

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

简介:本文档为《会计学基础Chapter 5 ppt》,可适用于财会税务领域,主题内容包含IntroductiontoAccounting《会计学原理》主讲人:吴俊红国际教育学院说课内容教材教学对象教学内容教学目标教学方法教学步骤板书框架符等。

IntroductiontoAccounting《会计学原理》主讲人:吴俊红国际教育学院说课内容教材教学对象教学内容教学目标教学方法教学步骤板书框架教材FundamentalAccountingPrinciples(thCanadianedition)KermitDLarson,TillyJensen基础会计(第三版)孙铮主编,上海财经大学出版社。教学对象充满朝气和活力的级中加合作办学市场营销专业(MAM)专科学生初学会计基础薄弱。教学内容第五章结账第二节记账过程重点:实账户与虚账户的概念结账过程与结账分录。难点:结账的涵义本期损益账户的结构结账分录。教学目标知识方面:通过本课程教学学生应能区分实账户和虚账户掌握结账的涵义和步骤。能力方面:通过课程教学学生应能独立完成结账过程并能用英语阅读外语会计资料。情感方面:通过案例思考、讨论等形式培养学生团队协作能力。教学方法启发式教学法:引导学生主动参与课堂教学案例分析法:培养学生用理论分析实践问题的能力任务型教学法:培养学生会计学习能力。教学步骤()Review(课程回顾)()leadin(课程导入)()Presentation(新课教学)()Classexercise(课堂练习)()Summary(总结)()Assignment(布置作业)ChapterCompletingtheAccountingCycle结帐QuickReviewAccrualBasisAccountingCashBasisAccountingFiveadjustments:()PrepaidExpenses()Amortization()UnearnedRevenue()AccruedExpenses()AccruedRevenuesLearningObjectivesDescribeandprepareaworksheet(工作表)andexplainitsusefulnessDescribetheclosingprocess(结账过程),temporaryaccountsandpermanentaccounts(虚账户和实账户)Prepareclosingentries(结账分录)ExplainandprepareapostclosingtrialbalanceLessonWorksheet工作表TheWorkSheetTheworksheetisaworkingpaperthatcansimplifyyoureffortsforpreparingfinancialstatements工作表是供会计工作者使用以编制会计报表的工作底稿。工作表主要反映调整前所有帐户的余额、需要调整的帐户的数额、调整后所有帐户的余额以及编制会计报表的相关信息。TheWorkSheetTheworksheetcontainsfivesetsofdoublecolumns:UnadjustedtrialbalanceAdjustmentsAdjustedtrialbalanceIncomestatementBalancesheetandstatementofownerrsquosequityTheWorkSheetStep:EnterUnadjustedTrialBalanceTobegin,listthenumberandtitleofeachaccountfromtheledgeralongwiththeaccountrsquosunadjustedtrialbalanceTheWorkSheetStep:EnterAdjustmentsTurnoverthesecondtransparencyStep:PrepareAdjustedTrialBalanceTheadjustmentsarepreparedbycombiningtheadjustmentswiththeunadjustedtrialbalancesforeachaccount(aswedidinChapter)TurnoverthirdtransparencyTheWorkSheetStep:ExtendAdjustedTrialBalanceAmountstoFinancialStatementColumnsThisstepinvolvessortingtheadjustedamountsintotheirproperfinancialstatementcolumnsTurnoverforthtransparencyTheWorkSheetIncomeStatementndashexpensestothedebitcolumnandrevenuestothecreditcolumnBalanceSheetandStatementofOEndashAssetsandwithdrawalsgointhedebitcolumnandtheliabilitiesandownerrsquoscapitaltothecreditcolumnTheWorkSheetStep:EnterNetIncome(orloss)andBalancetheFinancialStatementColumnsThedifferencebetweenthedebitandcreditcolumnsintheIncomeStatementcolumnsequalsyournetincomeorlossIfthecredittotalexceedsthedebitthenthereisanetincome,ifdebitsexceedthecreditsthenthereisalossTurnoverthefifthtransparencyTheWorkSheetStep:PrepareFinancialStatementsfromtheWorkSheetInformationTheIncomeStatementispreparedfromtheIncomeStatementcolumnTheBalanceSheetispreparedfromtheBalanceSheetandOEcolumnsTheWorkSheetTheStatementofOEispreparedfromtheBalanceSheetandOEcolumnsndashbutndashtheendingbalanceofownerrsquoscapitaldoesnotappearinthelasttwocolumnsasasingleamount,itiscomputedastheownerrsquoscapitalplusthenetincome(orminusthenetloss)andminusthewithdrawalsLessonTheClosingProcess结帐过程LearningObjectivesExplainwhytemporaryaccountsareclosedeachperiodDescribeandRecordtheclosingentriesQuickReviewWhatisthebasicclassificationofaccountAssetsaccountLiabilitiesaccountOwner,capitalOwner,withdrawalsRevenueaccountExpenseaccountWhatisaccountingcycleTheAccountingCyclereferstothestepsinpreparingfinancialstatementsforusersforaspecificperiodoftimeAnalyzeTransactionsJournalizePostPrepareUnadjustedTrialBalanceAdjustPrepareAdjustedTrialBalancePrepareStatementsClosePreparePostClosingTrialbalance引子看图思考古代账房先生与现代账房先生的区别PicturePicturePicturePicturePictureObjectiveWhatisPermanentandTemporaryAccount什么是实账户和虚账户?PermanentandTemporaryAccount实帐户与虚帐户PermanentAccount实帐户AccountsthatarenotclosedtoazerobalanceattheendofeachaccountingperiodPermanentaccountsappearingontheBalanceSheet实账户是指期末一般都有余额并应随着经营活动的延续而递延到下一个会计期间的帐户。资产负债表帐户都是永久性帐户。TemporaryAccount虚帐户AccountsthatareclosedtoazerobalanceattheendofeachaccountingperiodTemporaryaccountsgenerallyappearingontheIncomeStatement虚账户是指仅仅反映一个时期的经济活动期末没有余额每个会计期都从ldquo零rdquo开始的账户。损益表账户都是临时性账户。ObjectiveWhatisthemeaningofclosing结账的涵义是什么?结账的第一重涵义实账户结账结出期末余额并将其转入下一个会计期间。不用做结账会计分录。AssetsAssetsLiabilitiesLiabilitiesOwner,capitalOwner,capital结账的第二重涵义虚账户结账将本期账户余额冲平即结账后虚账户余额。需要做结账会计分录。RevenuesRevenuesExpensesExpensesOwner,withdrawalsOwner,withdrawalsObjectiveWhatistheclosingprocess结账过程是什么?IncomeSummary(本期损益)Debit(借)IncomeSummaryCreidt(贷)Letrsquosintroduceanewaccount!amountbroughtofrevenues(收入的转入数)amountbroughtofexpenses(费用的转入数)TheClosingProcess结帐过程IncomeSummaryOwnerrsquosCapitalRevenueExpenseWithdrawalsCloseRevenueaccountstoIncomeSummaryCloseExpenseaccountstoIncomeSummaryCloseIncomeSummaryaccounttoOwnerrsquosCapitalCloseWithdrawalstoOwnerrsquosCapitalTheClosingProcess结帐过程BalancesbeforeclosingSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountTheClosingProcess结帐过程CloseRevenueaccountstoIncomeSummarySheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountTheClosingProcess结帐过程CloseExpenseaccountstoIncomeSummaryThebalanceinIncomeSummaryequalsnetincomeSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountTheClosingProcess结帐过程CloseIncomeSummarytoOwnerrsquosCapitalCloseWithdrawalsaccounttoOwnerrsquosCapitalSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountUsingtheadjustedtrialbalance,letrsquospreparetheclosingentriesforFastForwardSheetFastForwardAdjustedTrialBalanceDecember,Cash$,Accountsreceivable,Supplies,Prepaidinsurance,Equipment,AccumulateddepreciationEquip$Accountspayable,SalariespayableUnearnedconsultingrevenue,ChuckTaylor,Capital,ChuckTaylor,WithdrawalsConsultingrevenue,RentalrevenueDepreciationexpenseEquipmentSalariesexpense,InsuranceexpenseRentexpense,Suppliesexpense,UtilitiesexpenseTotals$,$,APagePCloseRevenueaccountstoIncomeSummarySheetFastForwardAdjustedTrialBalanceDecember,Cash$,Accountsreceivable,Supplies,Prepaidinsurance,Equipment,AccumulateddepreciationEquip$Accountspayable,SalariespayableUnearnedconsultingrevenue,ChuckTaylor,Capital,ChuckTaylor,WithdrawalsConsultingrevenue,RentalrevenueDepreciationexpenseEquipmentSalariesexpense,InsuranceexpenseRentexpense,Suppliesexpense,UtilitiesexpenseTotals$,$,APageP()CloseRevenueAccountstoIncomeSummarySheetExpenseAccountsConsultingRevenueIncomeSummary,,Owner#sCapitalWithdrawalsAccountAPagePSheet:SheetExpenseAccountsRentalRevenueIncomeSummaryOwner#sCapitalWithdrawalsAccountSheetExpenseAccountsRevenueAccountsIncomeSummary,,Owner#sCapitalWithdrawalsAccountAPagePCloseExpenseaccountstoIncomeSummarySheetFastForwardAdjustedTrialBalanceDecember,Cash$,Accountsreceivable,Supplies,Prepaidinsurance,Equipment,AccumulateddepreciationEquip$Accountspayable,SalariespayableUnearnedconsultingrevenue,ChuckTaylor,capital,ChuckTaylor,WithdrawalsConsultingrevenue,RentalrevenueDepreciationexpenseEquipmentSalariesexpense,InsuranceexpenseRentexpense,Suppliesexpense,UtilitiesexpenseTotals$,$,APageP()CloseExpenseAccountstoIncomeSummarySheet:SheetDepreciationExpenseEqRevenueAccountsIncomeSummaryOwner#sCapitalWithdrawalsAccountSheetExpenseAccountsRevenueAccountsIncomeSummary,,,,,Owner#sCapitalWithdrawalsAccountAPagePCloseIncomeSummarytoOwnerrsquosCapitalSheetFastForwardAdjustedTrialBalanceDecember,Cash$,Accountsreceivable,Supplies,Prepaidinsurance,Equipment,AccumulateddepreciationEquip$Accountspayable,SalariespayableUnearnedconsultingrevenue,ChuckTaylor,Capital,ChuckTaylor,WithdrawalsConsultingrevenue,RentalrevenueDepreciationexpenseEquipmentSalariesexpense,InsuranceexpenseRentexpense,Suppliesexpense,UtilitiesexpenseTotals$,$,APageP()CloseIncomeSummarytoOwnerrsquosCapitalSheetExpenseAccountsRevenueAccountsIncomeSummaryChuckTaylor,CapitalWithdrawalsAccount,,,APagePSheetExpenseAccountsRevenueAccountsIncomeSummary,,,,,Owner#sCapitalWithdrawalsAccountAPagePCloseWithdrawalstoOwnerrsquosCapitalSheetFastForwardAdjustedTrialBalanceDecember,Cash$,Accountsreceivable,Supplies,Prepaidinsurance,Equipment,AccumulateddepreciationEquip$Accountspayable,SalariespayableUnearnedconsultingrevenue,ChuckTaylor,Capital,ChuckTaylor,WithdrawalsConsultingrevenue,RentalrevenueDepreciationexpenseEquipmentSalariesexpense,InsuranceexpenseRentexpense,Suppliesexpense,UtilitiesexpenseTotals$,$,APageP()CloseWithdrawalstoOwnerrsquosCapitalSheetExpenseAccountsRevenueAccountsIncomeSummaryOwner#sCapitalChuckTaylor,WithdrawalsAPagePSheet:SheetExpenseAccountsRevenueAccountsIncomeSummaryChuckTaylor,CapitalWithdrawalsAccountClassexerciseFindoutwhichaccountistemporaryaccountAccountreceivableRentrevenueWagesexpenseUnearnedrevenueOwner,capitalOwner,withdrawalsradicradicradicSummaryPermanentaccountmeansthatarenotclosedtoazerobalanceattheendofeachaccountingperiodTemporaryaccountmeansthatareclosedtoazerobalanceattheendofeachaccountingperiodClosingProcessmeansthestepstoclosetemporaryaccountClosingEntry实账户虚账户结账过程结账分录SummaryIncomeSummaryisanewaccountwhichrecordtheamountbroughtofrevenuesandexpenses本期损益AssignmentExplainwhydoweclosethetemporaryaccountLessonPreparingaPostClosingTrialBalance编制结帐后试算平衡表PostclosingtrialbalanceApostclosingtrialbalanceisalistofpermanentaccountsandtheirbalancesfromtheledgerafterallclosingentrieshavebeenjournalizedandposted结帐后试算平衡表用来反映结帐后所有实帐户及其余额情况。TheaccountslistedwillbeAssets,Liabilities,andOwnerrsquosEquityattheendoftheperiod(thesameaccountsusedonabalancesheet)AssignmentUsingtheaccountinformationinthefollowingadjustedtrialbalanceforBoosterrsquosTowingservice:PreparetheclosingentriesforDecember,PosttheclosingentriesPreparethepostclosingtrialbalanceatDecember,BoosterrsquosTowingServiceAdjustedTrialBalanceDecember,DebitCreditCash$,Accountsreceivable,Towtruck,Accumulatedamortization,towtruck$,SalariespayableTerryBooster,capital,TerryBooster,withdrawals,Towingrevenue,Salariesexpense,Amortizationexpense,towtruck,Utilitiesexpense,Totals$,$,LessonClassifiedBalanceSheet分类资产负债表ClassifiedBalanceSheetAclassifiedbalancesheetorganizesassetsandliabilitiesintoimportantsubgroupstoprovideuserswithmoreusefulinformationformakingdecisionClassificationGroupsCurrentAssetsWhicharecashandotherresourcesthatareexpectedtobesold,collectedorusedwithinthelongerofoneyearorthecompanyrsquosoperatingcycleExamplesarecash,temporaryinvestments,accountsreceivable,notesreceivable,suppliesandprepaidexpensesClassificationGroupsLongterminvestmentsWhichareheldformorethanoneyearortheoperatingcycleClassificationGroupsProperty,PlantandEquipment(PPE)WhicharetangiblecapitalassetsusedtoproduceorsellproductsandservicesformorethanoneaccountingperiodExamplesofPPEareequipments,vehicles,buildings,andlandClassificationGroupsIntangibleassetsWhicharelongtermresourcesusedtoproduceorsellproductsandservicesExamplesarepatents,trademarks,copyrights,andfranchisesClassificationGroupsCurrentLiabilitiesWhichareobligationsduetobepaidorsettledwithinthelongerofoneyearortheoperatingcycleExamplesareaccountspayable,notespayable,wagespayable,taxespayable,interestpayable,andunearnedrevenuesClassificationGroupsLongtermLiabilitiesWhichareobligationsduebeyondthelongerofoneyearortheoperatingcycleExamplesareNotespayable,mortgagespayable,bondspayable本章结束

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