答疑专业知识讲座

CHAPTER1TransactionsRecordBooksofprimeentrySourcedocuments记账1/211.WhydoweneedledgeraccountssourceDocumentsbooksofPrimeentryNominalledger业务发生根据要求完整所有业务详细统计所有业务分类统计要求复式记账DoubleentryFinancialstatementsAnalysesumariseposted一定期间所有业务成果统计2/211SourcedocumentsSourcedocumentisanindividualrecordofabusinesstransaction.-----rawmaterialforlaterentries.（做分录原始凭证）eg.salesinvoiceMostbusinesstransactionsrevolvearoundthepurchaseandsaleofgoodsandthusmostsourcedocumentsrelatetoeitheroftheseitems.3/211.1typesofsourcedocument1).SalesandpurchaseordersApurchaseorderisanagreementtopurchasegoods/servicesfromasupplyer.Asalesorderisanagreementtosellgoods/servicestoacustomer.4/21GRNsrecordareceiptofgoods,mostcommonlyinawarehouse.2).Goodsreceivednotes(入库单）5/21creditnotesisadocumentrelatingtoreturnedgoodswhenacustomerhasbeenovercharged.Itsentoutbysupplier.是购货方退货后，由销货方开具，用于减去最初发票金额书面文献。3).Creditnote(贷项通知单）6/214).debitnote(借项通知单)Debitnoteisissuedtoasupplierasameansofrequestingacreditnote.Itsentoutbycustomer是购货方开具给销货方用于索要creditnote,方便减少发票金额。7/21whenabusinesssellsgoodsorservicestoacreditcustomeritsendsasalesinvoicetothecustomer.thedetailsontheinvoiceshouldmatchthedetailsonthesalesorder.theinvoiceisarequestforthecustomertopaywhatheowes.tothecustomer,theinvoicerepresentsapurchaseandthushewillrefertoitasapurchaseinvoice.

5).Salesandpurchaseinvoices8/211、会计凭证含义：用来接收、统计经济业务发生所有数据，方便明确经济责任，并作为登记账簿根据书面证明文献。2、填制和审核会计凭证意义。9/21会计凭证意义你们公司有没有偷税漏税啊？把会计凭证拿出来给我看看吧。会计凭证意义1：会计凭证是会计统计根据，也是会计检查根据，具有法律效力。10/21会计凭证意义什么？这张餐饮费发票按规定不能报销？我在外面吃喝玩乐还不是为了给公司拉生意?!会计凭证意义2：通过对会计凭证审核，能够监督和检查各项经济业务合理性和合规性，从而有效地发挥会计监督职能。11/21会计凭证意义这事全怪你，你应当承当完全责任！谁说?!会计凭证上是你签字，你等着挨批吧！会计凭证意义3：通过会计凭证填制和审核，可以明确经济责任，有助于单位内部经营管理。

12/212.BooksofprimeentryBooksofprimeentryarethebookswheretransactionsarerecordedforthefirsttime.Involved:Salesdaybook:recordcreditsalesPurchasedaybook:recordscreditpurchaseSalesreturnsdaybook:recordscreditnoteraisedPurchasereturnsdaybook:recordscreidtnotesrecivedfromsuppliers13/21Continue……Cashbook:recordsallthatgothroughthebankaccountPettycashbook（备用金）:asmallamountofcashkeptonthebusinesspremisestomakeoccasionalsmallpaymentjournal14/21PettycashControlforpettycashpaid:Allpaymentmustbeauthorised.Allclaimsaresupportedbyevidence.Usetheimprestsystem（定额备用金制度）TheimprestsystemHaveanagreedsumMakearefundofthetotalactuallypaidoutinaperiod.(or.Eachtoppingupisequaltotheamountpaidoutintheperiod).15/21ThejournalKeytermThejournalistherecordofprimeentryfortransactionswhicharenotrecordedonanyoftheotherbooksofprimeentry.（suchas:thepurchaseandsaleofnon-currentassetoncredit;writingoffirrecoverabledebts)Italsokeepsarecordofunusualmovementbetweenaccounts.(suchas:thecorrectionoferrrors;)16/21Statewhichbooksofprimeentrythefollowingtransactionswouldbeenteredinto:YourbusinesspaysA(asuppliers)$450forsendD(acustomer)aninvoicefor$600Youraccountsmanagerasksyoufor$12urgentlyinordertobuysomeenvelopesYoureceiveaninvoicefromAfor$300F(acustomer)returnsgoodstothevalueof$250YoureceivedcreditnotesfromyourcreditsupplierExercise17/21daybookanalysisSalesdaybookDr.tradeaccountsreceivablecr.SalesaccountSalesreturnsdaybookDr.salesreturnscr.Tradeaccountsreceivable18/21PurchasedaybookDr.purchaseexpensescr.TradeaccountspayablePurchasereturnsdaybookDr.tradeaccountspayablecr.Purchasereturn19/217theimprestsystems(定额备用金制度）Dr.pettycashcr.cashatbankpaymentdr.expensecr.pettycashTopupdr.pettycashcr.cashatbank20/21ControlAccount(统制账户）或称controllingaccount。指一种分类账账户是一种总括账户，用以反应辅助分类账分录总额。例如，应收账款账户是各个客户账户统制账户。应付账款、存货、厂房和设备亦是统制账户。统制账户余额，应与辅助分类账余额总和相等。统制账户与明细分类账起着互相