会计业务处理_第1页
会计业务处理_第2页
会计业务处理_第3页
会计业务处理_第4页
会计业务处理_第5页
已阅读5页,还剩61页未读 继续免费阅读

下载本文档

版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领

文档简介

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

温馨提示

  • 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
  • 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
  • 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
  • 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
  • 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
  • 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
  • 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。

评论

0/150

提交评论