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A公司1月份
会计业务处理小组成员:陈安琪、陈雨卉、姜珊、李金鑫、李天琛、孙佳维AccountingCycle(会计循环)会计循环的定义Theaccountingprocessthatbeginswithanalyzingandjournalizingtransactionsandendswiththepost-closingiscalledtheaccountingcycle.从记日记账开始一直到结账结束的完整的会计过程就叫做会计循环。AccountingCycle(会计循环)1.Journal.(登日记账)2.Ledger.(登账)3.Anunadjustedtrialbalance.(为调节前的试算平衡表)4.Adjustmentdata.(整理需要调节的科目)5.Anoptionalend-of-periodspreadsheet.(进行一份工作总结)6.Adjustingentries.(将调整科目登日记账并过账)7.Anadjustedtrialbalance.(调整后的试算平衡表)8.Financialstatements.(绘制财务报表)9.Closingentries.(结账并登日记账和过账)10.Apost-closingtrialbalance.(结账后的试算平衡表)169Journal269LedgerUnadjustedTrialBalanceAdjustedTrialBalancePost-closingTrialBalance4AdjustmentData8FinancialStatementsStep5需注意Anoptionalend-of-periodspreadsheet(worksheet)isnotrequired,butitisusefulinshowingtheflowofaccountinginformationfromtheunadjustedtrialbalancetotheadjustedtrialbalanceandfinancialstatement.Inaddition,anend-of-periodspreadsheetisusefulinanalyzingtheimpactofproposedadjustmentsonthefinancialstatements.ACompanyEnd-of-PeriodSpreadsheet(WorkSheet)FortheMonthEndedJanuary31,2012UnadjustedAdjustedTrialBalanceAdjustmentsTrialBalanceIncomeStatementsBalanceSheetAccountTitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Journalizing(记录日记账)Step1.EntrytheDate.(写入会计业务发生的日期)Step2.Entrythetitleoftheaccountingtobedebitedandtheamounttobedebited.(写入借方科目和借方金额)Step3.Entrythetitleoftheaccountingtobecreditedandtheamounttobecredited.(写入贷方科目和贷方金额)Step4.Entryabriefdescription.(写摘要)Step5.Journalentry.(过账)Jan.1.2012Peterdeposits$40,000inabankaccountinthenameofAcompany.
DateDescriptionPost.RefDebitCreditJan.1Cash1140,000Peter,Capital3140,000InvestedcashinAcompanyJan.1.2012Acompanypaidapremiumof$1,500foraninsurancepolicyforliability,theft,andfire.Thepolicycovershalfayearperiod.
DateDescriptionPost.RefDebitCreditJan.1
PrepaidInsurance151,500
Cash111,500CashPaidpremiumonhalfayearJan.1.2012Acompanypaid$1,500forthepurchaseoflandasafuturebuildingsite.
DateDescriptionPost.RefDebitCreditJan.1
Land171,500
Cash111,500 PurchaseoflandasafuturebuildingsiteJan.1.2012Acompanyrentthelandtotheretailerforhalfayear,withtherentpayableinadvance.Acompanyreceived$500forhalfayear’srentbeginningJanuary1.DateDescriptionPost.RefDebitCreditJan.1Cash11500UnearnedRent23500Receivedadvancepaymentforhalfayear’srentonlandJan.3.2012Acompanypurchasedsuppliesfor$1,500andagreedtopaythesupplierinthenear.DateDescriptionPost.RefDebitCreditJan.3Supplies141,500Accountspayable211,500PurchasedsuppliesJan.5.2012Acompanyreceivedcashof$5,000forprovidingservicestocustomers.DateDescriptionPost.RefDebitCreditJan.5Cash115,000FeesEarned415,000ProvidingservicestocustomersJan.31.2012Acompanyincurredthefollowingexpenses:wages,$2,200;rent,$800;utilities,$500;andmiscellaneous,$200.DateDescriptionPostRefDebitCreditJan.31WagesExpense512,200RentExpense52800UtilitiesExpense54500MiscellaneousExpense59200Cash113,700PaidexpensesJan.31.2012Acompanypaidcreditorsonaccount$500.DateDescriptionPost.RefDebitCreditJan.31AccountPayable21500Cash11500PaidcreditorsonaccountJan.31.2012PeterdeterminedthatthecostofsuppliesonhandatJanuary31was$500.DateDescriptionPost.RefDebitCreditJan.31SuppliesExpense551,000Supplies141,000SuppliesusedduringJanuary1500-500=1000Jan.31.2012Peterwithdrew$10,000fromAcompanyforpersonaluse.DateDescriptionPost.RefDebitCreditJan.31Peter,Drawing3210,000Cash1110,000PeterwithdrawcashforpersonaluseJan.31.2012PeterprepaidinsuranceaccountrepresentsaJanuary1prepaymentofinsuranceformonths.DateDescriptionPost.RefDebitCreditJan.31InsuranceExpense56250PrepaidInsurance15250Insuranceexpired1500/6=250Jan.31.2012unadjustedtrialbalanceofPeterindicatesabalanceintheUnearnedrentaccountof$83.3DateDescriptionPost.RefDebitCreditJan.31UnearnedRent2383.3RentRevenue4283.3Rentearned500/6=83.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31FeesEarned415,000RentRevenue4283.3IncomeSummary5,083.3Jan.31.2012ClosingEntriesforADateDescriptionPostRefDebitCreditJan.31IncomeSummary334,950WageExpense512,200RentExpense52800UtilitiesExpense54500SuppliesExpense551,000InsuranceExpense56250MiscellaneousExpense59200Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31IncomeSummary33133.3Peter,Capital31133.3ClosingEntriesforA5083.3-4950=133.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31Peter,Capital3110,000Peter,Drawing3210,000ClosingEntriesforAPostingjournalentriestoaccounts(登帐)Step1.Entrythedate.(写写入日期)Step2.Entrytheaccount.((将金额额记入借方科科目栏或贷方方科目栏)Step3.Entrythejournalpagenumber.((将将日记账页数数记入PostRef.栏)Step4.Entrytheaccountnumber.((写入会会计科目编码码)AccountCash
AccountNo.11DateItemDebitCreditBalanceDebitCreditJan.140,00040,000Jan.11,50038,500Jan.11,50037,000Jan.150037,500Jan.55,00042,500Jan.313,70038,800Jan.3150038,300Jan.3110,00028,300LedgerforAAccountPeter.Capital
AccountNo.31DateItemDebitCreditBalanceDebitCreditJan.140,000
40,000Jan.31Closing133.340,133.3Jan.31Closing10,00030,133.3AccountPrepaidInsuranceAccountNo.15DateItemDebitCreditBalanceDebitCreditJan.11,500
1,500
Jan.31Adjusting2501,250AccountLandAccountNo.17
DateItemDebitCreditBalanceDebitCreditJan.11,500
1,500
AccountUnearnedRentAccountNo.23DateItemDebitCreditBalanceDebitCreditJan.1500
500Jan.31Adjusting83.3416.7AccountSuppliesAccountNo.14DateItemDebitCreditBalanceDebitCreditJan.31,500
1,500
Jan.31Adjusting1,000500Account
FeesEarned
AccountNo.41DateItemDebitCreditBalanceDebitCreditJan.55,000
5,000Jan.31Closing5000——AccountAccountsPayable
AccountNo.21DateItemDebitCreditBalanceDebitCreditJan.111,500
1,500Jan.31500
1,000AccountWagesExpense
AccountNo.51DateItemDebitCreditBalanceDebitCreditJan.312,200
2,200
Jan.31Closing2,200——Account
RentExpense
AccountNo.52DateItemDebitCreditBalanceDebitCreditJan.31800
800
Jan.31Closing800——AccountUtilitiesExpenseAccountNo.54DateItemDebitCreditBalanceDebitCreditJan.31500
500
Jan.31Closing500——AccountMiscellaneousExpenseAccountNo.59DateItemDebitCreditBalanceDebitCreditJan.31200
200
Jan.31Closing200——AccountPeter,DrawingAccountNo.32DateItemDebitCreditBalanceDebitCreditJan.311,000
1,000
Jan.3110,000
11,000Jan.31Closing11,000——Account
Incomesummary
AccountNo.33DateItemDebitCreditBalanceDebitCreditJan.31Closing5,083.3
5,083.3Jan.31Closing4,950
133.3Jan.31Closing133.3——AccountSuppliesExpense
AccountNo.55DateItemDebitCreditBalanceDebitCreditJan.31Adjusting1,000
1,000
Jan.31Closing1,000——AccountInsuranceExpense
AccountNo.56DateItemDebitCreditBalanceDebitCreditJan.31Adjusting250
250
Jan.31Closing250——AccountRentRevenue
AccountNo.42DateItemDebitCreditBalanceDebitCreditJan.31Adjusting83.3
83.3Jan.31Closing83.3——Howtoprepareanunadjustedtrialbalance(未调整的试试算平衡表))Step1.Listthenameofthecompany,thetitleofthetrialbalance,andthedatethetrialbalanceisprepared.((把公司名称称,试算平衡衡表名称和日日期编入试算算平衡表中))Step2.Listtheaccountsfromtheledgerandentertheirdebitorcreditbalance.(写写入会计科目目名称和相关关金额)Step3.TotaltheDebitandCreditcolumnsofthetrialbalance.((计算借方科科目和贷方科科目的总额))Step4.VerifythatthetotaloftheDebitcolumnequalsthetotaloftheCreditcolumn.((若借方科科目和贷方科科目相等,则则正确;若借借方科目和贷贷方科目不平平,则需查找找看是前面哪哪一步骤出现现错误)ACompanyUnadjustedTrialBalanceJanuary31,,2012DebitCreditBalancesBalancesCash…………………………………………………………………………..28,300Supplies……………………………………………………………………1,500PrepaidInsurance……………………………………………………..1,500Land……………………………………………………………………………1,500AccountsPayable……………………………………………………...1,500UnearnedRent…………………………………………………………….500Peter.Capital………………………………………………………………4,000Peter,Drawing…………………………………………………………….11,000FeesEarned……………………………………………………………….5,000WagesExpense…………………………………………………………..2,200RentExpense……………………………………………………………..800UtilitiesExpense……………………………………………………….500MiscellaneousExpense………………………………………………200______46,50046,500Methodstodiscoveringerrors:1.IfthedifferencebetweentheDebitandCreditcolumntotalsis10,000or1,000,anerrorinadditionmayhaveoccurred.Inthiscase,re-addthetrialbalancecolumntotals.Iftheerrorstillexists,recomputetheaccountbalances.2.IfthedifferencebetweentheDebitandCreditcolumntotalscanbeevenlydivisibleby2,theerrormaybeduetotheenteringofadebitbalanceasacreditbalance,orviceversa.Inthiscase,reviewthetrialbalanceforaccountbalancesofone-halfthedifferencethatmayhavebeenenteredinthewrongcolumn.ErrorsAffectingtheTrialBalance,,theresultingerrorwillbeevenlydivisibleby9.4.IfthedifferencebetweentheDebitandCreditcolumntotalsisnotevenlydivisibleby2or9,reviewtheledgerifanaccountbalanceintheaccountoferrorhasbeenomittedfromthetrialbalance.Iftheerrorisnotdiscovered,reviewthejournalpostingstoseeifapostingofadebitoracreditmayhavebeenomitted.5.Ifanerrorisnotdiscoveredbytheprecedingsteps,theaccountingprocessmustberetraced,beginningwiththelastjournalentry.TheAdjustingProcess1、Someexpensesarenotrecordeddaily.2、Somerevenuesandexpensesareincurredastimepassesratherthanasseparatetransaction.3、Somerevenuesandexpensesmaybeunrecorded.Reasons:Recordingadjustingentries
(会计计科目的调整整)TypesofAccountsRequiringAdjustment((需要调整的的会计科目类类型)1.Prepaidexpenses3.Accruedrevenues2.Unearnedrevenues4.AccruedexpensesPrepaidexpensesaretheadvancepaymentoffutureexpenseandarerecordedasassetswhencashispaid.Prepaidexpensebecomeexpenseovertimeorduringoperations.Unearnedrevenuesaretheadvancereceiptoffuturerevenuesandrecordedasliabilitieswhencashisreceived.Unearnedrevenuesbecomeearnedrevenuesovertimeorduringoperations.Accruedrevenuesareunrecordedrevenuesthathavebeenearnedandforwhichcashhasyettobereceived.Feesforservicesthatanattorneyoradoctorhasprovidedbutnotyetbilledareaccruedrevenues.Accruedexpensesareunrecordedexpensethathavebeenincurredandforwhichcashhasyettobepaid.Wagesowedtoemployeesattheendofaperiodbutnotyetpaidisanaccruedexpense.RecordingAdjustingEntries(将调整后的的科目登帐))Example:AttheendofJanuary,thesuppliesexpenseaccountshouldbeincreasedfor$1,000,andthesuppliesaccountshouldbedecreasedfor$1,000torecordthesuppliesusedduringJanuary.TheadjustingjournalandTaccountsforsuppliesandsuppliesexpenseareasfollows:JournalpageDateDescriptionPost.Ref.DebitCredit2012Jan.31SuppliesexpenseSuppliesSuppliesused551410001000SuppliesJan.311,000Bal.1,500Adj.Bal.500Bal.Jan.311,000Adj.Bal.1,000SuppliesExpenseTheadjustingentryisshownincolorintheTaccountstoseparatefromothertransactions.Aftertheadjustingentryisrecordedandposted,thesuppliesaccounthasadebitbalanceof$500.Thisbalanceisanassetthatwillbecomeanexpenseinafutureperiod.JournalpageDateDescriptionPost.Ref.DebitCredit2012Jan.31SuppliesexpenseSuppliesSuppliesusedInsuranceExpensePrepaidInsuranceInsuranceexpiredUnearnedRentRentRevenueRentearned551456152342100025083.3
100025083.3Adjustedtrialbalance
(调整整后的试算平平衡表)Thesamestepattheunadjustedtrialbalance.(与未调整的的试算平衡表表同一步骤,,如借方总金金额和贷方总总金额相等,,进行结账;;若借方总金金额和贷方总总金额不等,,检查调整过过程是否有错错误)ACompanyAdjustedTrialBalanceJanuary31,,2012DebitCreditBalancesBalancesCash………………………………………………………………….28,300Supplies……………………………………………………………500PrepaidInsurance……………………………………………….1,250Land………………………………………………………………….1,500AccountsPayable…………………………………………………1,000Peter.Capital…………………………………………………………40,000Peter,Drawing……………………………………………………11,000FeesEarned………………………………………………………5,000WagesExpense…………………………………………………2,200RentExpense…………………………………………………..800UtilitiesExpense…………………………………………….500MiscellaneousExpense……………………………………200SuppliesExpense……………………………………………1,000InsuranceExpense……………………………………………250RentRevenue………………………………………………….83.3UnearnedRent……………………………………………….416.747,50047,500FinancialStatements((财务报表表)theIncomeStatementtheStatementofOwner’EquitytheBalanceSheet.●●●●theIncomeStatementTheincomestatementisprepareddirectlyfromtheIncomeStatementorAdjustedTrialBalancecolumns.Netincome=Totalrevenues—TotalexpensesACompanyNetSolutionsIncomeStatementFortheTwoMonthsEndedJanuary31,,2012FeesEarned…………………………………………………………………………………000RentRevenue………………………………………………………………………………_000_Totalrevenues…………………………………………………………………..000Expense:WagesExpense…………………………………………………………………………000SuppliesExpense……………………………………………………………………..000RentExpense……………………………………………………………………………..000UtilitiesExpense……………………………………………………………………….000InsuranceExpense…………………………………………………………………….000DepreciationExpense……………………………………………………………………000MiscellaneousExpense………………………………………………………….._000_Totalexpenses…………………………………………………………………………000Netincome………………………………………………………………………………………000theStatementofOwner’Equity●Thefirstitempresentedonthestatementofowner’’sequityisthebalanceoftheowner’scapitalaccountatthebeginningoftheperiod.Theamountlistedasowner’scapitalinthespreadsheet,however,isnotalwaystheacccountbalanceatthebeginningoftheperiod.ACompanyNetSolutionsStatementofOwner’sEquityFortheTwoMonthsEndedDecember31,2009ChrisClarkcapital,November1,2009……………………………………….000InvestmentonNovember1,2009………………………………………………000NetincomeforNovemberandDecember…………………………………_000_000Lesswithdraws…………………………………………………………………………000_Increaseinowner’sequity………………………………………………………000_ChrisClark,capital,December31,2009………………………………………..000Theownermayhaveinvestedadditionalinvestments,itisnecessarytorefertotheowner’scapitalaccountintheledger.Theseamounts,alongwiththenetincome(ornetloss)andthedrawingaccountbalance,areusedtodeterminetheendingowner’scapitalaccountbalance.●theBalanceSheet
theBalanceSheetAssetsLiabilitiesOwner’sEquity°AssetsCurrentAssetsProperty,Plant,andEquipment{{Liabilities。CurrentLiabilitiesLong-TermLiabilities。Owner’sEquityTheowner’srighttotheassetsofthebusinessispresentedonthebalancesheetbelowtheliabilitiessection.Theowner’sequityisaddedtothetotalliabilities,andthistotalmustbeequaltothetotalassets.ClosingEntries(结结账)1.编制调调整分录.2.编制结结账分录并并过账.3.编制结结账后的试试算平衡表表.IncomeSummaryOwner’sCapitalNetIncomeorNetLossExpensesRevenuesDrawings结账简明图图示Post-closingtrialbalance((结结账后的试试算平衡表表)Apost-closingtrialbalanceispreparedaftertheclosingentrieshavebeenposted.Thepurposeofthepost-closing(afterclosing)trialbalanceistoverifythattheledgerisinbalanceatthebeginningofthenextperiod.Theaccountsandamountsshouldagreeexactlywiththeaccountsandamountslistedonthebalancesheetattheendoftheperiod.ACompanyPost-ClosingTrialBalanceJanuary31,2012DebitCreditBalanceBalanceCash……………………………………………………………………………..28,300Supplies…………………………………………………………………………500PrepaidInsurance………………………………………………………..1,250Land……………………………………………………………………………..1,500AccountsPayable…………………………………………………………..1,000UnearnedRent…………………………………………………………….416.7Peter.Capital………………………………………………………………….30,133.331,55031,550会计业务处处理流程图图JournalizingPostingjournalentriestoaccountsUnadjustedtrialbalanceRecordingadjustingentriesAdjustedtrialbalanceFinancialStatementsClosingentriesApost-closingtrialbalance陈安琪:编编制财务报报表陈雨卉:编编制财务报报表姜珊珊:制作作会计分录录李金鑫:汇汇总财务流流程及编辑辑李天琛:制制作会计分分录孙佳维:制制作编辑明明细账目———————TheEndThankYou谢谢12月月-2202:37:4602:3702:3712月月-2212月月-2202:3702:3702:37:4612月-2212月-2202:37:462022/12/312:37:469、静静夜夜四四无无邻邻,,荒荒居居旧旧业业贫贫。。。。12月月-2212月月-22Saturday,December31,202210、雨中黄叶树树,灯下白头头人。。02:37:4602:37:4602:3712/31/20222:37:46AM11、以我我独沈沈久,,愧君君相见见频。。。12月月-2202:37:4602:37Dec-2231-Dec-2212、故人江江海别,,几度隔隔山川。。。02:37:4602:37:4602:37Saturday,December31,202213、乍见翻翻疑梦,,相悲各各问年。。。12月-2212月-2202:37:4602:37:46December31,202214、他乡生白白发,旧国国见青山。。。31十二二月20222:37:46上上午02:37:4612月-2215、比不了得就就不比,得不不到的就不要要。。。十二月222:37
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