会计专业英语课件：chap 2-2 Journalizing and Posting Transactions

1、Chap2 Journalizing and Posting TransactionsContents2.1 Economic events and original documents2.2 T-accounts and debit & credit2.3 Journalizing and posting transactions2.4 Preparing a trial balance2.5 Practices in China2.4 Preparing a trial balanceMatthew CompanyTrial BalanceAt January XX,XXXXAccount

2、 Title:DebitCreditBank$5 800Supplies4 000 Materials1 000Accounts Payable$1 000Matthew,Capital10 000Rent Expenses200Totals$11 000$11 000The Unadjusted Trial BalanceIf total debits do not equal total credits on the trial balance, errors have occurred . . .in preparing balancedjournal entries,in postin

3、g the correct dollareffects of a transaction,or in copying ending balancesfrom the ledger to thetrial balance.Transposition数字错位A debit treated as a credit,or vice versa借或贷一方记错方向Types of Error that could be foundOmission of Debit or Creditside漏记借或贷一方2.5 Practices in ChinaText Book, Page 43记账凭证试算平衡表财务

4、报表交易（原始凭证）银/现金日记账总分类账科目汇总表国内会计循环流程明细分类账明细分类账银/现金日记账总分类帐三栏式多栏式数量金额式三栏式三栏式Financial Leverage 财务杠杆Debt Ratio=Total liabilities/ Total assetsProblem2-4,P641, Dr. Equipment $6 000 Cash $25 000 Cr. Carrie Ford,Capital $31 0001, Dr. Prepaid rent $1 800 Cr. Cash $1 8003, Dr. Supplies $600 Equipment $3 000 C

5、r. AP $3 600Problem2-4,P645, Dr. Cash $500 Cr. Service Revenue $500 9, Dr. AR $2 000 Cr. Service Revenue $2 00011, Dr. AP $3 600 Cr. Cash $3 60015, Dr. Prepaid insurance $1 500 Cr. Cash $1 500 Problem2-4,P6420, Dr. Cash $1 600 Cr. AR $1 60023, Dr. AR $660 Cr. Service Revenue $66027, Dr. Carrie Ford, Withdrawals $1 800 Cr. Cash $1 800 Problem2-4