会计专业英语教案accounting cycleVIP

淄博职业学院《会计英语》课单元初九年级数学初九年级数学教案初九年级数学教案教学设计方案教师:序号:四授课时间第四周周五第三-四节授课班级P一四会计一,二班上课地点南区B四一六教学单元名称UNIT四accountingcycle课时数二教学目地ToRecordTransactionsinaJournal教学重点ToRecordTransactionsinaJournal教学难点ToRecordTransactionsinaJournal目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听邹奇奇成年能从儿童那里学到什么英语视频二,专业术语五零分钟三,典型例句Theaccountingcycleistheprocessbywhichbusinessesproducetheirfinancialstatementsforaspecificperiodoftime.Foranewbusiness,thecyclebeginswithsettingup(opening)theledgeraccounts.Afterabusinesshasoperatedforoneperiod,theaccountbalancescarryoverfromperiodtoperiod.Therefore,theaccountingcyclestartswiththeaccountbalancesatthebeginningoftheperiod.Duringtheperiod—JournalisingtransactionsPostingtotheledgerEndoftheperiod—Adjustingtheaccounts,includingjounalisingandpostingClosingtheaccounts,includingjournalizingandpostingPreparingthefinancialstatementsInpractice,thebookrecordingoftransactionsisatfirstcalledjournal.Ajournalisachronologicalrecordofanentity’stransactions.Inthissection,wewilldescribetherecordingprocessandillustratehowtouseajournalandaledger.Therecordingprocessfollowsfivesteps:(一)Identifythetransactionsfromsourcedocuments;(二)Specifyeachaccountaffectedbythetransactionandclassifyitbytype;(三)Determinewhethereachaccountisincreasedordecreasedbythetransaction;(四)Usetherulesofdebitandcreditanddeterminewhethertodebitorcredittheaccount;(五)Enterthetransactioninthejournal,includingabriefexplanationforthejournalentry.四.二.一JournalInaccountingsystem,theinformationabouteachbusinesstransactionisinitiallyrecordedinanaccountingbookcalledJournal.Afterward,thedataistransferredorpostedtotheledger,thebookforsubsequentorsecondaryentry.Thevarioustransactionsareevidencedbysalesreceipts,purchaseinvoices,checkstubs,andsoon.Sincethejournalistheaccountingbookinwhichtransactionsarefirstrecorded,itissometimescalledthebookoforiginalentry.Itisalsocalledthedaybookbecausethejournalisachronological(day-by-day)recordofallbusinesstransactions.四.二.二TypesofJournal一.GeneralJournalGeneraljournalhasonlytwoamountcolumns,onefordebitsandtheotherforcredits;itmaybeusedforallthetypesoftransactions.Toillustratejournalizing,wepresentthestandardformofgeneraljournalinExhibit四-一.(二)Briefexplanation.Theaccounttitletobedebitedisenteredonthefirstline,andthenameoftheaccounttobecreditedisenteredonthelinebelowandindented.Abriefexplanationofthetransactionisusuallymadeonthelinebelowthecredit.Generally,ablanklineisleftbetweentheexplanationandthenextentry.(三)P.R.(PostingReference).Nothingisenteredinthecolumnuntiltheparticularentryisposted;thatis,untiltheamountsaretransferredtotherelatedledgeraccounts,acheckmarkiswritteninthepostingreferencecolumnofthegeneraljournal一零分钟一零分钟(四)Debit.Thedebitamountforeachaccountisenteredinthiscolumn.Generally,thereisonlyoneitem,buttherecouldbetwoormoreseparateitem.(五)Credit.Theamountofeachaccountisenteredinthiscolumn.Hereagain,thereisgenerallyonlyoneaccount,buttherecouldbetwoormoreaccountsinvolvedindifferentamounts.changedarbitrarily.Wherecircumstancesjustifyanychanges,detailsofthechangesandthereasonsthereof,thecumulativeeffectofthechanges,andthereasonsthatthecumulativeofthechangescannotbereasonablydeterminedmustbestatedinthenotestofinancialstatements.四,典型例题Forexample:OnJan.二,AlleapanysellsgoodsonaccounttoJ.Allenfor$二零零零零andtoM.Beekerfor$一二零零零.Thesecanbejournalizedinthesalesjournal.DateInvoiceNo.Customer’sAccountP.R.AmountJan.二二零一五一零二

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