会计学基础Chapter 5

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 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf 框架教材 FundamentalAccountingPrinciples(12thCanadianedition)KermitD.Larson,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08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 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 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（1）Review（课程回顾）（2）lead-in（课程导入）（3）Presentation（新课教学）（4）Class-exercise（课堂练习）（5）Summary（总结）（6）Assignment（布置作业）Chapter5CompletingtheAccountingCycle结帐QuickReview AccrualBasisAccounting&CashBasisAccounting Fiveadjustments:(1)PrepaidExpenses(2)Amortization(3)UnearnedRevenue(4)AccruedExpenses(5)AccruedRevenuesLearningObjectives Describeandprepareaworksheet(工作 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf )andexplainitsusefulness Describetheclosingprocess（结账过程）,temporaryaccountsandpermanentaccounts（虚账户和实账户） Prepareclosingentries（结账分录） Explainandprepareapost-closingtrialbalanceLesson1Worksheet工作表TheWorkSheet Theworksheetisaworkingpaperthatcansimplifyyoureffortsforpreparingfinancialstatements. 工作表是供会计工作者使用以编制会计 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 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: Unadjustedtrialbalance Adjustments Adjustedtrialbalance Incomestatement Balancesheetandstatementofowner’sequityTheWorkSheetStep1:EnterUnadjustedTrialBalance Tobegin,listthenumberandtitleofeachaccountfromtheledgeralongwiththeaccount’sunadjustedtrialbalance.TheWorkSheetStep2:EnterAdjustments Turnoverthesecondtransparency.Step3:PrepareAdjustedTrialBalance Theadjustmentsarepreparedbycombiningtheadjustmentswiththeunadjustedtrialbalancesforeachaccount(aswedidinChapter4) Turnoverthirdtransparency.TheWorkSheetStep4:ExtendAdjustedTrialBalanceAmountstoFinancialStatementColumns Thisstepinvolvessortingtheadjustedamountsintotheirproperfinancialstatementcolumns. Turnoverforthtransparency.TheWorkSheet IncomeStatement–expensestothedebitcolumnandrevenuestothecreditcolumn. BalanceSheetandStatementofO/E–Assetsandwithdrawalsgointhedebitcolumnandtheliabilitiesandowner’scapitaltothecreditcolumn.TheWorkSheetStep5:EnterNetIncome(orloss)andBalancetheFinancialStatementColumns ThedifferencebetweenthedebitandcreditcolumnsintheIncomeStatementcolumnsequalsyournetincomeorloss. Ifthecredittotalexceedsthedebitthenthereisanetincome,ifdebitsexceedthecreditsthenthereisaloss. Turnoverthefifthtransparency.TheWorkSheetStep6:PrepareFinancialStatementsfromtheWorkSheetInformation TheIncomeStatementispreparedfromtheIncomeStatementcolumn. TheBalanceSheetispreparedfromtheBalanceSheetandO/Ecolumns.TheWorkSheet TheStatementofO/EispreparedfromtheBalanceSheetandO/Ecolumns–but–theendingbalanceofowner’scapitaldoesnotappearinthelasttwocolumnsasasingleamount,itiscomputedastheowner’scapitalplusthenetincome(orminusthenetloss)andminusthewithdrawals.Lesson2TheClosingProcess结帐过程LearningObjectives Explainwhytemporaryaccountsareclosedeachperiod. DescribeandRecordtheclosingentries.QuickReview Whatisthebasicclassificationofaccount? Assetsaccount Liabilitiesaccount Owner,capital Owner,withdrawals Revenueaccount Expenseaccount Whatisaccountingcycle?TheAccountingCyclereferstothestepsinpreparingfinancialstatementsforusersforaspecificperiodoftime.1.AnalyzeTransactions2.Journalize3.Post4.PrepareUnadjustedTrialBalance5.Adjust6.PrepareAdjustedTrialBalance7.PrepareStatements8.Close9.PreparePost-ClosingTrialbalance引子-看图思考古代账房先生与现代账房先生的区别Picture4Picture2Picture3Picture1Picture5Objective1 WhatisPermanentandTemporaryAccount?什么是实账户和虚账户？PermanentandTemporaryAccount实帐户与虚帐户PermanentAccount实帐户 Accountsthatarenotclosedtoazerobalanceattheendofeachaccountingperiod. PermanentaccountsappearingontheBalanceSheet. 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 Accountsthatareclosedtoazerobalanceattheendofeachaccountingperiod. TemporaryaccountsgenerallyappearingontheIncomeStatement. 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“零”开始的账户。损益表账户都是临时性账户。 Objective2 Whatisthemeaningofclosing?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0。需要做结账会计分录。RevenuesRevenuesExpensesExpensesOwner,withdrawalsOwner,withdrawalsObjective3 Whatistheclosingprocess?结账过程是什么？IncomeSummary（本期损益）Debit（借）IncomeSummaryCreidt（贷）Let’sintroduceanewaccount!amountbroughtofrevenues（收入的转入数）amountbroughtofexpenses（费用的转入数）TheClosingProcess结帐过程IncomeSummaryOwner’sCapitalRevenueExpenseWithdrawals CloseRevenueaccountstoIncomeSummary. CloseExpenseaccountstoIncomeSummary. CloseIncomeSummaryaccounttoOwner’sCapital. CloseWithdrawalstoOwner’sCapital.1234TheClosingProcess结帐过程Balancesbeforeclosing.Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryOwner'sCapitalWithdrawalsAccount5000.05000.0TheClosingProcess结帐过程 CloseRevenueaccountstoIncomeSummary.Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryOwner'sCapitalWithdrawalsAccount5000.05000.0TheClosingProcess结帐过程 CloseExpenseaccountstoIncomeSummary.ThebalanceinIncomeSummaryequalsnetincome.Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryOwner'sCapitalWithdrawalsAccount5000.05000.0Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountTheClosingProcess结帐过程 CloseIncomeSummarytoOwner’sCapital. CloseWithdrawalsaccounttoOwner’sCapital.Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryOwner'sCapitalWithdrawalsAccount0.0Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryOwner'sCapitalWithdrawalsAccount15000.040000.0Sheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummary15000.00.0Owner'sCapitalWithdrawalsAccountUsingtheadjustedtrialbalance,let’spreparetheclosingentriesforFastForward.Sheet1 FastForward AdjustedTrialBalance December31,2001 Cash $3,950 Accountsreceivable 1,800 Supplies 8,670 Prepaidinsurance 2,300 Equipment 26,000 Accumulateddepreciation-Equip. $375 Accountspayable 6,200 Salariespayable 210 Unearnedconsultingrevenue 2,750 ChuckTaylor,Capital 30,000 ChuckTaylor,Withdrawals 600 Consultingrevenue 7,850 Rentalrevenue 300 Depreciationexpense-Equipment 375 Salariesexpense 1,610 Insuranceexpense 100 Rentexpense 1,000 Suppliesexpense 1,050 Utilitiesexpense 230 Totals $47,685 $47,685&APage&P CloseRevenueaccountstoIncomeSummary.Sheet1 FastForward AdjustedTrialBalance December31,2001 Cash $3,950 Accountsreceivable 1,800 Supplies 8,670 Prepaidinsurance 2,300 Equipment 26,000 Accumulateddepreciation-Equip. $375 Accountspayable 6,200 Salariespayable 210 Unearnedconsultingrevenue 2,750 ChuckTaylor,Capital 30,000 ChuckTaylor,Withdrawals 600 Consultingrevenue 7,850 Rentalrevenue 300 Depreciationexpense-Equipment 375 Salariesexpense 1,610 Insuranceexpense 100 Rentexpense 1,000 Suppliesexpense 1,050 Utilitiesexpense 230 Totals $47,685 $47,685&APage&P(1)CloseRevenueAccountstoIncomeSummarySheet1 ExpenseAccounts ConsultingRevenue IncomeSummary 7,850 7,850 0.0 Owner'sCapital WithdrawalsAccount&APage&PSheet:Sheet1ExpenseAccountsRentalRevenueIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet1 ExpenseAccounts RevenueAccounts IncomeSummary 7,850 300 8,150 Owner'sCapital WithdrawalsAccount&APage&P CloseExpenseaccountstoIncomeSummary.Sheet1 FastForward AdjustedTrialBalance December31,2001 Cash $3,950 Accountsreceivable 1,800 Supplies 8,670 Prepaidinsurance 2,300 Equipment 26,000 Accumulateddepreciation-Equip. $375 Accountspayable 6,200 Salariespayable 210 Unearnedconsultingrevenue 2,750 ChuckTaylor,capital 30,000 ChuckTaylor,Withdrawals 600 Consultingrevenue 7,850 Rentalrevenue 300 Depreciationexpense-Equipment 375 Salariesexpense 1,610 Insuranceexpense 100 Rentexpense 1,000 Suppliesexpense 1,050 Utilitiesexpense 230 Totals $47,685 $47,685&APage&P(2)CloseExpenseAccountstoIncomeSummarySheet:Sheet1DepreciationExpense-Eq.RevenueAccountsIncomeSummary0.0Owner'sCapitalWithdrawalsAccountSheet1 ExpenseAccounts RevenueAccounts IncomeSummary 375 7,850 1,610 300 100 1,000 1,050 230 3,785 Owner'sCapital WithdrawalsAccount&APage&P CloseIncomeSummarytoOwner’sCapital.Sheet1 FastForward AdjustedTrialBalance December31,2001 Cash $3,950 Accountsreceivable 1,800 Supplies 8,670 Prepaidinsurance 2,300 Equipment 26,000 Accumulateddepreciation-Equip. $375 Accountspayable 6,200 Salariespayable 210 Unearnedconsultingrevenue 2,750 ChuckTaylor,Capital 30,000 ChuckTaylor,Withdrawals 600 Consultingrevenue 7,850 Rentalrevenue 300 Depreciationexpense-Equipment 375 Salariesexpense 1,610 Insuranceexpense 100 Rentexpense 1,000 Suppliesexpense 1,050 Utilitiesexpense 230 Totals $47,685 $47,685&APage&P(3)CloseIncomeSummarytoOwner’sCapitalSheet1 ExpenseAccounts RevenueAccounts IncomeSummary ChuckTaylor,Capital WithdrawalsAccount 30,000 3,785 33,785&APage&PSheet1 ExpenseAccounts RevenueAccounts IncomeSummary 375 7,850 1,610 300 100 1,000 1,050 230 3,785 0.0 Owner'sCapital WithdrawalsAccount&APage&P CloseWithdrawalstoOwner’sCapital.Sheet1 FastForward AdjustedTrialBalance December31,2001 Cash $3,950 Accountsreceivable 1,800 Supplies 8,670 Prepaidinsurance 2,300 Equipment 26,000 Accumulateddepreciation-Equip. $375 Accountspayable 6,200 Salariespayable 210 Unearnedconsultingrevenue 2,750 ChuckTaylor,Capital 30,000 ChuckTaylor,Withdrawals 600 Consultingrevenue 7,850 Rentalrevenue 300 Depreciationexpense-Equipment 375 Salariesexpense 1,610 Insuranceexpense 100 Rentexpense 1,000 Suppliesexpense 1,050 Utilitiesexpense 230 Totals $47,685 $47,685&APage&P(4)CloseWithdrawalstoOwner’sCapitalSheet1 ExpenseAccounts RevenueAccounts IncomeSummary Owner'sCapital ChuckTaylor,Withdrawals 600 600 0.0&APage&PSheet:Sheet1ExpenseAccountsRevenueAccountsIncomeSummaryChuckTaylor,CapitalWithdrawalsAccount1785.031185.0Class-exercise Findoutwhichaccountistemporaryaccount.AccountreceivableRentrevenueWagesexpenseUnearnedrevenueOwner,capitalOwner,withdrawals√√√Summary Permanentaccountmeansthatarenotclosedtoazerobalanceattheendofeachaccountingperiod. Temporaryaccountmeansthatareclosedtoazerobalanceattheendofeachaccountingperiod. ClosingProcessmeansthestepstoclosetemporaryaccount. ClosingEntry实账户虚账户结账过程结账分录Summary IncomeSummaryisanewaccountwhichrecordtheamountbroughtofrevenuesandexpenses.本期损益Assignment Explainwhydoweclosethetemporaryaccount?Lesson3PreparingaPost-ClosingTrialBalance编制结帐后试算平衡表Post-closingtrialbalance Apost-closingtrialbalanceisalistofpermanentaccountsandtheirbalancesfromtheledgerafterallclosingentrieshavebeenjournalizedandposted. 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,andOwner’sEquityattheendoftheperiod.(thesameaccountsusedonabalancesheet)AssignmentUsingtheaccountinformationinthefollowingadjustedtrialbalanceforBooster’sTowingservice:1.PreparetheclosingentriesforDecember31,20052.Posttheclosingentries3.Preparethepost-closingtrialbalanceatDecember31,2005Booster’sTowingServiceAdjustedTrialBalanceDecember31,2005DebitCreditCash$7,000Accountsreceivable3,000Towtruck31,000Accumulatedamortization,towtruck$27,000Salariespayable700TerryBooster,capital17,200TerryBooster,withdrawals2,300Towingrevenue38,000Salariesexpense30,000Amortizationexpense,towtruck5,000Utilitiesexpense4,600Totals$82,900$82,900Lesson5ClassifiedBalanceSheet分类资产负债表ClassifiedBalanceSheet Aclassifiedbalancesheetorganizesassetsandliabilitiesintoimportantsubgroupstoprovideuserswithmoreusefulinformationformakingdecision.ClassificationGroups CurrentAssets Whicharecashandotherresourcesthatareexpectedtobesold,collectedorusedwithinthelongerofoneyearorthecompany’soperatingcycle. Examplesarecash,temporaryinvestments,accountsreceivable,notesreceivable,suppliesandprepaidexpenses.ClassificationGroups Long-terminvestments Whichareheldformorethanoneyearortheoperatingcycle.ClassificationGroups Property,PlantandEquipment(PPE) Whicharetangiblecapitalassetsusedtoproduceorsellproductsandservicesformorethanoneaccountingperiod. ExamplesofPPEareequipments,vehicles,buildings,andland.ClassificationGroups Intangibleassets Whicharelong-termresourcesusedtoproduceorsellproductsandservices. Examplesarepatents,trademarks,copyrights,andfranchises.ClassificationGroups CurrentLiabilities Whichareobligationsduetobepaidorsettledwithinthelongerofoneyearortheoperatingcycle. Examplesareaccountspayable,notespayable,wagespayable,taxespayable,interestpayable,andunearnedrevenues.ClassificationGroups Long-termLiabilities Whichareobligationsduebeyondthelongerofoneyearortheoperatingcycle. ExamplesareNotespayable,mortgagespayable,bondspayable.本章结束