




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
Lesson2Recordingtransactions记录经济业务2.1EconomiceventsandbusinessdocumentsAflowchartofaccountingprocess:EconomicEvents(经济事项)ClassifyingandSummarizing(分类和汇总)AnalyzingandRecording(分析和记录)FinancialStatementsandOtherReports(财务报表及附注)Businesstransactionsaffectingtheaccountingequationresultfrombothexternalandinternalevents.Economiceventsincludebothexternal
andinternaltransactions.Anexternaltransaction(外部业务):AnexchangeofeconomicbetweenanorganizationandoutsidepartiesAninternaltransaction(内部业务):DonotinvolveanoutsidepartyNotalleventsthathaveaneffectontheorganizationarerecordedastransactions.不是所有对企业有影响的事项都要作为交易来记录。Changesinmarketinterestrates市场利率的变化Theobjectivityprinciple(transactionsarerecordedbasedonindependent,unbiased,andverifiableevidence)
requiresthattransactionsaresupportedbysourcedocuments.Sourcedocumentsarealsocalledbusinesspapers.Checks(支票)Saleinvoices(销售发票)Bankstatements(银行对账单)Purchaseorders(采购订单)Customerbills(客户汇票)Employeeearningsrecord(员工薪酬记录)Cashregistertapes(收银机收据)2.2TAccountsandDebit&CreditAccounts——basicrecordstoolsAccountsareusedtoshowchanges—bothincreasesanddecreases—inassets,liabilities,andequity.Aseparateaccountiskeptforeachfinancialstatementselement.Thesimplestformofanaccounthasthreeparts:AtitleAspaceforrecordingincreasesAspaceforrecordingdecreases
IncreasesarerecordedononesideoftheT-account.DecreasesarerecordedontheothersideoftheT-account..LeftorDebitSideRightorCreditSideTitleofAccountTypesofAccountsFirstdecidewhattypeofaccountisaffectedbyatransactionThengroupaccountsintosixcategories:assetsliabilitiesexpensesowner'scapitalowner'swithdrawalsrevenuesAssetaccountsCash(现金)Cashinbank(银行存款)Receivables(应收账款)Prepaidexpenses(预付费用)Equipment(设备)Buildings(房产)Land(土地)increasesdecreasesLiabilityaccountsPayables应付账款Unearnedrevenues预收收入(subscription定金,rent,legalfees)Wages
Payable应付职工薪酬Taxes
Payable应交税费Interest
Payable
应付利息increasesdecreasesOwner'sequityaccountCapitalaccountWithdrawalsaccount(distributionofearnings)decreasesincreasesRevenueandexpenseaccountsAllrevenueandexpenseaccountbalancesaretransferredtoasummarizingaccountTheaccountsarethensaidtobeclosedNetincomeornetlosscapitalaccountsRepairrevenues修理收入Commissionsearned佣金收入Legalfeesearned诉讼费收入Rentearned租金收入Interestearned利息收入Advertisingexpense广告费用Officesuppliesexpense办公用品费用Salariesexpense工资费用Rentexpense租赁费用Utilitiesexpense公用事业费、水电费Insuranceexpense保险费用101Cash201AccountsPayable301JillJones,CapitalChartofaccountsandledgerA
=
L
+
OEASSETSDebitforIncreaseCreditforDecreaseEQUITIESDebitforDecreaseCreditforIncreaseLIABILITIESDebitforDecreaseCreditforIncreaseDebitsandcreditsaffectaccountsasfollows:
DebitandCreditRulesEQUITIESDebitforDecreaseCreditforIncreaseREVENUESDebitforDecreaseCreditforIncreaseEXPENSESCreditforDecreaseDebitforIncreaseExpensesdecreaseowner’sequity.Revenuesincreaseowner’sequity.
DebitandCreditRulesEQUITIESDebitforDecreaseCreditforIncreaseJILLJONES,CAPITALDebitforDecreaseCreditforIncreaseJILLJONES,DRAWINGCreditforDecreaseDebitforIncreaseAnowner’swithdrawalsdecreaseowner’sequity.Anowner’sinvestmentsincreaseowner’sequity.
DebitandCreditRulesTheAccountingCycleAnalyzeand
Journalizetransactions.PosttoledgerPreparetrialbalance.Makeadjustments.Prepareadjustedtrialbalance.Preparefinancialstatements.Prepareafterclosingtrialbalance.Journalizeandpostclosingentries.AccountingcycleThestepsintheaccountingcyclefolloweachaccountingperiodtoaccomplishtheanalysis,recording,andreportingoffinancialtransactions.(分析,记录和财务报表的编制)……Step1:Analyzingtransactions(分析经济业务)Analyzingtransactionsisthefirststepintheaccountingcycle.Step2:Journalizingtransactions(记录经济业务)Thesecondstepintheaccountingcycleistorecorddebitsandcreditsinthegeneraljournal(普通日记账),thebookoforiginalentry.Thisprocessisknownasjournalizing.IllustrationofJournalizingNow,let’s
lookatan
exampleofGeorgeRossPhotocopyCompanyIllustrationofJournalizingMarch3GeorgeRossinvestedadditional$20,000inhisownphotocopycompany.
GeneralJournalDateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.3Cash
GeorgeRoss,Capital
Investmentinbusiness111311$20,000$20,000IllustrationofJournalizingMarch6Rentedanoffice,payingayear’srentinadvance,$4,800.GeneralJournalDateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.6PrepaidRent
Cash
Payingtherentinadvance
121111$4,800$4,800IllustrationofJournalizing
March7
PurchasedofficeequipmentfromHougasEquipmentCo.for$5,300,paying$2,300incashandagreedtopaytherestnextmonth.
GeneralJournal
DateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.7OfficeEquipment
Cash
Partialpaymentofofficeequipment.
141111
AccountsPayable
211$5,300
$2,300
$3,000IllustrationofJournalizingMarch19:PerformedaservicebyprintingpricelistsforWardFashionCompanyandcollectedafeeof$3,400.GeneralJournalDateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.19Cash
FeesEarned
Performedaserviceandcollectedfees.
111311$3,400
$3,400
IllustrationofJournalizingMarch24:GeorgeRosswithdrew$980fromthebusinessforpersonallivingexpenses.
DateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.24GeorgeRoss,Withdrawals
Cash
Withdrewmoneyfromthebusiness.311111$980
$980
GeneralJournalIllustrationofJournalizingMarch25Paidthesecretarysalary,$1,100.
DateAccounttitlesandDescriptionPost.Ref.DebitCredit
20XXMar.25OfficeSalaryExpense
Cash
Paidthesecretarythesalary131111$1,100$1,100
GeneralJournalPostingJournalEntriestotheLedgerAccounts
Postinginvolvescopyinginformationfromthejournaltotheledgeraccounts.(过账就是把信息从日记账到分类账账户)Step3:Posting(过账)Thethirdstepintheaccountingcyclebeginsthesummarizationprocess.Journalentriesinthegeneraljournalarepostedintothegeneralledger(总分类账)attheendoftheaccountingperiod.Posting
let’slookattheexampleofGeorgeRossPhotocopyCompanyCashDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.3$20,000
$20,000$4,800
15,200
62,30012,9007193,40016,3002498015,320251,10014,220CashGeorgeRoss,Capital
DateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.3$20,000$20,000
PrepaidRentDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.3$4,800
$4,800OfficeEquipmentDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.7$5,300
$5,300AccountsPayableDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.7$3,000$3,000
GeneralJournalFeesEarnedDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.19$3,400
$3,400
GeorgeRoss,WithdrawalsDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.24$980
$980OfficeSalaryExpensesDateItemPost.Ref.DebitCreditBalanceDebitCredit
20XXMar.25$1,100
$1,100Step4:PreparingatrialbalanceThefourthstepintheaccountingcycleisthepreparationofatrialbalancethatprovestheequalityofdebitsandcredits.会计循环的第四步是编制试算平衡表来证明借贷相等。Locatingandcorrectingerrors1Errorsinpreparingthetrialbalance,suchas:在编制试算表时发生的错误Oneofthecolumnsofthetrialbalancewasincorrectlyadded试算表的其中一栏加总时出现错误b.Theamountofanaccountbalancewasincorrectlyrecordedonthetrialbalance.试算表上的金额登记错误c.Adebitbalancewasrecordedonthetrialbalanceasacredit,orviceversa,orabalancewasomittedentirely.一个借方余额登记到了贷方,反之亦然,或者漏记了余额2Errorsindeterminingtheaccountbalances,suchas:在确定账户余额时发生错误abalancewasincorrectlycomputed.余额数算错b.abalancewasenteredinthewrongbalancecolumn.余额记录在错误的方向3Errorsinrecordingatransactionintheledger,suchas:在记录总分类账时发生额错误Anerroneousamountwaspostedtotheaccount过账时数额登记错误b.Adebitentrywaspostedasacredit,orviceversa.过账时借方余额登记到贷方,反之亦然c.Adebitoracreditpostingwasomitted过账时漏记了某项余额Thebalancecannotdetecterrorssuchas:Double-postingofdebitsandcredits借贷方重复过账Postingamountstothewrongaccounts过账的金额登记错了账户PracticesinchinaAnalysisoftransactionsJournalentriesaremadeinvouchersPosttheentryfromvouchertoledgeraccountUsedReceiptvoucher(收款凭证)Receivecashorcashinbank,wehavethefixeddebitaccountForexample:Received$1500cashformABCcompanyowedbefore.ReceiptvoucherDesc
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。
最新文档
- 【正版授权】 ISO/TS 9546:2024 EN Guidelines for security framework of information systems of third-party payment services
- 二零二五年度汽车消费贷款分款及还款计划合同
- 2025年度材料运输车辆维护保养合同
- 2025年度智能仓储物流系统建设合同-@-3
- 城市供水保障措施计划
- 急诊医疗资源整合方案计划
- 班主任指引学生逐梦之路计划
- 注重细节提升工作质量计划
- 借助故事提升小班情感认知计划
- 班级评比机制的创新计划
- 2024年医疗器械经营质量管理规范培训课件
- 中华人民共和国学前教育法-知识培训
- 2023年新高考(新课标)全国2卷数学试题真题(含答案解析)
- GB/T 19228.1-2024不锈钢卡压式管件组件第1部分:卡压式管件
- 2024年计算机二级WPS考试题库380题(含答案)
- 教科版三年级下册科学全册完整课件
- 轨道交通安全专题培训
- 物理化学完整版答案
- 白条猪的分割表
- 小直径开敞式TBM遇到软弱破碎围岩的施工技术
- 节流孔板孔径计算
评论
0/150
提交评论