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《会计英语》教案授课班级:16级会计1,2,3班财管班授课日期:2017年上期Unit1ACCOUNTING:AGENERALINTRODUCTIONLearningObjectives:Afterstudyingthisunit,youshouldbeableto:1.Understandthefunctionsofaccounting2.Understandthedevelopmentofaccounting3.Defineaccounting4.Identifythedivisionsofaccountant’swork5.UnderstandtheaccountingassumptionsandprincipleI.AccountingisanInformationSystem(会计是一项信息系统)Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.Providethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.II.TheDevelopmentofAccounting(会计的发展)Bookkeepingisthepreservationofasystematic,quantitativerecordofanactivity.Bookkeepingsystemscanbeveryprimitive.DistinctionbetweenbookkeepingandaccountingTheaccountantsetsupabookkeepingsystemandinterpretsthedatainit,whereasthebookkeeperperformstheroutineworkofrecordingfiguresinbooks.III.TheDefinitionofAccounting(会计的定义)Accountingisaninformationsystemofinterpreting,recording,measuring,classifying,summarizing,reportinganddescribingbusinesseconomicactivitieswithmonetaryunitasitsmaincriterion.IV.DivisionsofAccountingProfession(会计职业分类)1.Publicaccounting(公共会计)2.Privateaccounting(私人会计)3.Governmentandnonprofitaccounting(政府和非盈利会计)PublicaccountingPublicaccountantwhoaresimilartodoctorsorlawyerscanoffertheiraccountingservicetothepubliconafeebasis.PrivateaccountingTheaccountantsinaprivatebusiness,largeorsmall,mustrecordtransactionandprepareperiodicfinancialstatementsfromaccountingrecords.GovernmentandnonprofitaccountingManyaccountantsworkingovernmentofficesorfornonprofitorganizations.Thesetwoareasareoftenjoinedtogetherunderthetermgovernmentalaccountingandnonprofitaccounting.V.GenerallyAcceptedAccountingPrinciples(会计通用原则)1.AccountingAssumptions(基本会计假设)(1)Accountingentityassumption(会计主体假设)(2)Monetaryunitassumption(货币单元假设)(3)Goingconcernassumption(会计分期假设)(4)Accountingperiodassumption(会计周期假设)AccountingentityassumptionAnaccountingentityisanyeconomicunitwhichcontrolsresourceandengagesinaccountingpractice.TransactionsbetweenaccountingentitiesarerecordedintheaccountsofbothentitiesMonetaryunitassumptionMoneyisthecommonunitinwhichaccountingmeasurementsaremadeandmeasured.Alltransactionsaremeasured,recordedandreportedintermsofmoneyunit.GoingconcernassumptionAccordingtothegoingconcernconcept,accountantsassumethatthebusinesswillremaininoperationlongenoughtouseexistingassetsfortheirintendedpurpose.AccountingperiodassumptionMostaccountingentitiesareassumedtohaveanindefinitelife.Butaccountantsareaskedtomeasureoperatingresultandchangesineconomicpositionatrelativelyshorttimeintervalduringthisindefinitelife.2.AccountingPrinciples(会计原则)(1)Costprinciple(成本原则)(2)Therevenuerealizationprinciple(收入实现原则)(3)Thematchingprinciple(配比原则)(4)Theadequatedisclosureprinciple(充分披露原则)3.AccountingConstraints(会计约束)(1)Theobjectiveprinciple(客观性原则)(2)Thematerialityprinciple(重要性原则)(3)Theconsistencyprinciple(持续性原则)(4)Theconservatismprinciple(谨慎性原则)UNIT2ACCOUNTINGELEMENTSANDEQUATIONSLearningObjective:Afterstudyingthisunit,youshouldbeableto:1.Explaintheaccountingelements2.Explaintheclassificationoftheaccountingelements3.Understandtheaccountingequation4.UnderstandtheeffectofbusinesstransactionupontheaccountingequationI.BasicElementsofAccounting(基本会计要素)Financialaccountinginformationisclassifiedintothecategoriesofassets,liabilities,owner’sequity,revenues,expense,andnetincome.1.Assets(资产)ThedefinitionofassetsAssetsareeconomicresources,whicharemeasurablebymoneyvalue,andwhichareownedorcontrolledbyanenterprise.TheclassificationofassetsAssetscanbeclassifiedintocurrentassetsandlong-termassets.Currentassets(流动资产)Currentassetsrefertothoseassetswhichwillberealizedorconsumedwithinoneyearoftheiracquisition.Itincludingcash,accountsreceivable,andinventories,etc.Long-termassets(长期资产)Long-termassetsconsistofthoseeconomicresourcesthatareheldforoperationalpurpose,includingplantandequipmentandintangibleassets,etc.2.Liabilities(负债)Liabilitiesaredebtsbornbyanenterprise,measurablebymoneyvalue,whichwillbepaidtoacreditorusingassetsorservices.TheclassificationofliabilitiesLiabilitiesaregenerallyclassifiedintocurrentliabilitiesandlong-termliabilities.Currentliability(流动负债)Currentliabilitiesrefertothedebtswhichshouldbepaidoffwithinayearoranoperatingcyclelongerthanayear.TheclassificationofcurrentliabilitiesItincluding:notespayable,accountspayable,advancesfromcustomers,accruedexpenses,andtaxespayable,etc;Long-termliability(长期负债)Long-termliabilitiesrefertothedebtswhichwillberepaymentafterayearincludinglong-termnotespayable,bondspayable,andmortgagenote,etc.3.Owner'sequity(所有者权益)Owner'sequityreferstotheinterestortheclaimoftheinvestorsremaininginthenetassetsofanenterprise.Netassetsarethedifferencebetweentheamountofassetsandtheamountofliabilities.Thatissaynetassetsequalowner’sequity.4.Revenue(收入)Revenueistheeconomicresourcesflowingintoabusinessasaresultofrenderinggoodsoldandserviceduringagivenaccountingperiod.TheclassificationofrevenueSalesrevenue,servicerevenue,andinvestmentrevenuearesubdivisionsofrevenue.Increaseinrevenuewillincreaseowner'sequity.5.Expenses(支出)Expensesaretheoutflowofabusiness'seconomicresourcesresultingfromearningrevenueorthecostoftheoperationalactivitiesforthebusiness.TheclassificationofexpenseExpensesincludecostofgoodssold,administrativeexpenses,sellingexpenses,andfinancialexpenses,etc.Increaseinexpenseswilldecreaseowner'sequity.6.Netincome(纯收入)Netincome(ornetloss)istheresultofmatchingrevenuewithexpenses.Whenrevenueexceedsexpenses,netincomeoccurs,otherwisenetlossoccurs.II.AccountingEquations(会计等式)Basicaccountingequations:Assets=EquityAssets=Liabilities+Owner'sEquityAssets=Liabilities+Owner’sEquitySourcesoffundingSourcesoffundingOwners’ClaimsagainstOwners’ClaimsagainstresourcesCreditors’ClaimsagainstresourcesResources IncreasedbyinvestmentsbyownersAndIncreasedbyinvestmentsbyownersAndprofitableoperationsDecreasedbydistributionstoownerAndunprofitableoperationsExpandedaccountingequation:Assets=Liabilities+Owner'sEquity+NetincomeAssets=Liabilities+Owner'sEquity+Revenues–ExpensesAssets+Expenses=Liabilities+Owner'sEquity+RevenuesIII.EffectofBusinesstransactionsupontheAccountingEquation(商业交易对会计等式的影响)1.Increaseanassetandincreaseaequity;2.Decreaseanassetanddecreaseaequity;3.Increaseoneassetanddecreaseanotherasset;4.Decreaseoneequityandincreaseanotherequity.Unit3TheDouble-entryAccountingSystemLearningObjective:Afterstudyingthisunit,youshouldbeableto:1.Definetheaccounts2.Identifythechartofaccountsforatypicalcompany3.Analysetransactionusingdebtsandcredits4.Learndifferenttypesofaccounts5.Understandthedouble-entryaccountingsystemandsingle-entrysystemI.WhatistheAccount(什么是账户)Anaccountisaspecificaccountingrecordthatprovidesanefficientwaytocategorizetransactions.Wemaydesignateassetaccounts,liabilityaccounts,owner’sequityaccounts,revenueaccountsandexpenseaccounts.II.DebitandCredit(借方和贷方)AccountantsoftenuseT-accountasavisualaidforseeingtheeffectofthedebitandcreditonthetwo(ormore)account.AccountnameDr.Cr.III.TypesofAccounts(账户类型)1.AssetaccountsAssetsDrCr(+)(-)Endingbalances2.LiabilityaccountsLiabilitiesDrCr(-)(+)Endingbalances3.Owner’sequityaccountLiabilitiesDrCr(-)(+)Endingbalances4.RevenueandexpenseaccountsRevenueExpenseDrCrDrCr(-)(+)(+)(-)Asanexample:Mr.S.Smithinvested$4,000toopenhiscounselingpractice.CashCapital4,0004,000BoughtofficefurniturefromRobinsonFurnitureCompanyonaccount$2,000.OfficefurnitureAccountspayable2,0002,000IV.TheDouble-entryAccountingSystemandSingle-entrySystem(复式记账和单式记账)Double-entryaccountingsystemmeansthattheamountsofdebitandcreditentriesmustbeequalwhenaccountsrecordeverybusinesstransactions.Thefeaturesofdouble-entryaccountingsystem1.Debitsarealwaysenteredontheleftsideofanaccountandcreditsontherightside.2.Foreverytransaction,theremustbeatleastonedebitandonecredit.3.Debitsmustalwaysequalcreditsforeachtransaction.Single-entrysystemSingle-entrysystemissimilartoacheckbookregisterandischaracterizedbythefactthatthereisonlyasinglelineenteredintheaccountforeachtransaction.V.AccountingEntry(会计分录)AccountingEntryFormat:DateDebitAccount…….amountCreditAccount….amountExplanationAaccountingentryinvolvesathree-stepprocess:1.Identifywhichaccountsareinvolved.2.Foreachaccount,determineifitisincreasedordecreased.3.Foreachaccount,determinebyhowmuchithaschanged.Forexample,Mr.S.Smithinvested$4,000toopenhiscounselingpractice.Cash4,000Mr.S.Smith,Capital4,000Torecordinvest4,000cashopenthebusiness.BoughtofficefurniturefromRobinsonFurnitureCompanyonaccount,$2,000.OfficeFurniture2,000AccountsPayable2,000Torecordbuyofficefurniture$2,000onaccount.Unit4THEACCOUNTINGPROCESSLearningObjective:Afterstudyingthisunit,youshouldbeableto:1.Understandhowtocollecteconomicinformation2.Explaintheaccountingcycle3.Understandthejournalsandledgers4.ExplainthetrialbalanceI.AccountingCycle(会计周期)Duringeachaccountingyear,asequenceofaccountingprocedurescalledtheaccountingcycleiscompleted.ExchangetransactionsExchangetransactionExchangetransactionsPreparereports:1.Adjustingentries2.Preparingfinancialstatement3.ClosingentriesSummarizetheeffectsoftransactions:PostingjournalentriesPreparingatrialbalanceRecordtheeffectsoftransactionsPreparereports:1.Adjustingentries2.Preparingfinancialstatement3.ClosingentriesSummarizetheeffectsoftransactions:PostingjournalentriesPreparingatrialbalanceRecordtheeffectsoftransactionsAnalyzetransactionsCompleteaccountingcycleincludesthefollowingeightsteps:Step1Transactionsareanalyzedonthebasisofbusinessdocumentsknownassourcedocumentsandarerecordedineitherthegeneraljournalorthespecialjournals;Step2Informationistransferred(posted)fromthejournaltoledgeraccounts;Step3Atrialbalanceispreparedfromtheaccountsbalanceintheledgertoprovetheequalityofdebitsandcredits;Step4Adjustingentriesaremadetobringthebalancesofsomeaccountstotheirproperamountsformatchingprinciple;Step5Preparinganadjustedtrialbalance,provingagaintheequalityofdebitsandcreditsintheledgeraccount;Step6Makingclosingentries,journalizingandpostingthemintoledgeraccountsandclosingallrevenueandexpenseaccounts;Step7Preparinganpost-closingtrialbalance;Step8Preparingincomestatementandbalancesheetbasedonthebalanceintheledgeraccount.II.Journals(日记账)Inawesternaccountingsystem,theinformationabouteachbusinesstransactionisinitiallyrecordedinanaccountingrecordcalledaJournal.1.TypesofjournalsGeneralJournal(普通日记账)Thesimplesttypeofjournaliscalledageneraljournal.Ithasonlytwomoneycolumns,onefordebitsandtheotherforcredits;itmaybeusedforalltypesoftransaction.DateDescriptionPost.RefDebitsCreditsJuly,1Cash2,000Accountsreceivable2,000CollectedreceivablefromA.Co5Truck8,000Cash8,000PurchasedatruckonaccountSpecialJournals(特殊日记账)Specialjournalsaredesignedasasimplewaytorecordasingletype
offrequentlyoccurringtransaction.suchassales,purchases,cashreceiptsandcashpaymentsjournals.SalesjournalDateCustomerInvoiceNo.P.R.AmountJan.2LeeSmith1256005RogerSmith1262508JohnAnderson1282162.Usefulnessofusingjournals1.Thejournalshowsallinformationaboutatransactioninoneplaceandalsoprovidesanexplanationofthetransaction;2.Thejournalprovidesachronologicalrecordofinthelifeofabusiness;3.Theuseofajournalhelpstopreventerrors.III.Ledgers(分类账)Thecompletesetofaccountsforabusinessentityiscalledaledger.Theymaybegroupedintogeneralledgerandsubsidiaryledger.1.GeneralLedger(总分类账)Thegeneralledgeristhebookusedtolistalltheaccountsestablishedbyanorganization.Generalledger
Account:CashAccountNo.101DateExplanationPostRef.DebitsCreditsBalances2.SubsidiaryLedger(辅助分类账)Furthersimplificationofthegeneralledgerisbroughtaboutbytheuseofsubsidiaryledger.Inpractice,accountspayableandaccountsreceivablehavesubsidiaryledger.TheRelationoftheGeneralandSubsidiaryLedgersWhiteIncorporatedGeneralledgerAccountspayablesubsidiaryledgerWhiteIncorporatedUnitedcompanyAccountspayableLandUnitedcompanyAccountspayableLandPalmersupplyCo.AccountsreceivablePalmersupplyCo.AccountsreceivableJerryWoolseyAccountsreceivablesubsidiaryledgerJerryWoolseyMikeTaylorMikeTaylorLeeSmithLeeSmithTheadvantagesofsubsidiaryledgers1.Reducesledgerdetail;2.Permitsbetterdivisionoflabor;3.Permitsadifferentsequenceofaccounts;4.Permitsbetterinternalcontrol.3.PostingtransactionsPostingistheprocessofcopyingjournalentryinformationfromthejournaltotheledger.Thestepsofposting1.Recordthedateandtheamountoftheentryintheaccount.2.Insertthenumberofthejournalpageinthepostingreferencecolumnoftheaccount.3.Inserttheledgeraccountnumberinthepostingreferencecolumnofthejournal.VI.TheTrialBalance(试算平衡表)Thetrialbalanceisaworksheetonwhichyoulistallgeneralledger
accountsanddebitorcreditbalance.ABCCo.LTD.TrialBalanceSeptember30,2009AccountsnamesDebitsCreditsCash$5,800Furniture2,000AccountsPayable2,000Capital4,000Sales2,500RentExpense500SalariesExpense200Totals$8,500$8,500HowtoPrepareaTrialBalanceTheprocedureisasfollows:1.Listaccountnamesinnumericalorder;2.Recordbalancesofeachaccount,enteringdebitbalancesintheleftcolumnandcreditbalancesintherightcolumn;3.Addthecolumnsandrecordthetotals;4.Comparethetotals.2.UsesandLimitationsoftheTrialBalanceTypicalofsucherrorsare:◆Theenteringofadebitasacreditorviceversa;◆Arithmeticalmistakesinbalancingaccounts;Unit5AdjustingEntryandClosingProcedureLearningObjective:Afterstudyingthisunit,youshouldbeableto:1.Explainthecashandaccrualbasisofaccounting2.Understandthedifferenceofcashbasisandaccrualbasisofaccounting3.Describethetypesandcharacteristicsofadjustingentries4.PreparetheclosingentriesI.BasisofAccounting(会计基础)1.PeriodicReportingInordertoprovidetimelyaccountinginformation,thetime-periodconceptdividesthelifeofanenterpriseintodistinctandrelativelyshortaccountingperiods.2.CashBasisandAccrualBasisofAccounting(收付实现制和权责发生制)Inaccrual-basisaccounting,anaccountantrecognizestheimpactofabusinesstransactionasitoccurs.Incash-basisaccounting,however,theaccountantdoesnotrecordatransactionuntilcashisreceivedorpaid.Thegenerallyacceptedaccountingprinciples(GAAP)requirethatabusinessusetheaccrualbasis.Forexample,initsfirstyearofoperations,HarrisCo.earned$39,000inrevenuesandreceived$33,000cashfromcustomers.Thecompanyincurredexpensesof$22,500,buthadnotpaidfor$2,250ofthematyearend.Inaddition,Harrisprepaid$3,750forexpensesthatwouldbeincurredthenextyear.Calculatethefirstyear’snetincomeunderacashbasisandunderanaccrualbasis.Cashbasis:Revenues(cashreceipts)$33,000Expenses(cashpayments)(22,500-2,250+3,750)24,000Netincome$9,000Accrualbasis:Revenues$39,000Expenses22,500Netincome$16,500Underthetwobasisofaccounting,netincomeisdifferent.II.AdjustingEntries(调整分录)TypesofAdjustingEntries:1.Prepaidexpenses2.Unearnedrevenues3.Unrecordedliabilities4.UnrecordedreceivablesPrepaidexpensesPaymentsthatacompanymakesinadvanceforitemsnormallychargedtoexpenseareknownasprepaidexpense.Anexamplewouldbethepaymentofaninsurancepremiumfor12months.AssumethatJBServiceCompanypaid$2,400premiumonMarch1foroneyear'spropertyinsuranceinadvance.March1,PrepaidInsurance2,400Cash2,400Torecordpayayear’spremium$2,400inadvance.AttheendofMarch,1/12of$2,400premiumor$200hasexpiredorbeenusedupduringtheyear.March31,InsuranceExpense200PrepaidInsurance200Torecordapportionthismonth’spremium$200.UnearnedrevenuesAmountsreceivedbeforetheactualearningofrevenuesareknownasunearnedrevenues.Intheperiodinwhichgoodsorservicesarerendered,anadjustingentryismadetorecordtheportionoftherevenueearnedduringtheperiod.OnDecember1,2009,assumethatJBServiceCompanycollectedinadvance$2,000fromacustomerfortheservicetobecompletedonJanuary31,2010.December1,Cash2,000AdvancesonServiceRevenue2,000Torecordreceivetherevenue$2,000inadvance.OnDecember31,2009,JBServiceCompanyhadalreadyrealizedthathalfofservicerevenue;December31,AdvancesonServiceRevenue1,000ServiceRevenue1,000Torecordrealizedhalfrevenue$1,000.UnrecordedliabilitiesAdjustingentriesarerequiredattheendofanaccountingperiodtorecognizeanyunrecordedliabilitiesintheproperperiodandtorecordthecorrespondingexpenses.Assumethattheemployees'salariesinJBServiceCompanywerepaiduptoDecember29,thesalariesoftwodays(December30and31)werenotpaidtotheemployees.December31:SalariesExpense3,000SalariesPayable3,000Torecordaccruedsalariesexpense$3,000attheendoftheperiod.UnrecordedreceivablesRevenuesmaybeearnedduringthecurrentperiod,butnotyetbilledtocustomersorrecordedintheaccountingrecords.OnDecember31,assumethatJBServiceCompanyhascompletedahalfofservicework.Thetotalamounttobereceivedwhentheworkiscompletedwillbe$5,000.December31,AccountsReceivable2,500ServiceRevenue5,000Torecordnotreceivetherevenue$2,500.Characteristicsofadjustingentries◆Everyadjustingentryinvolvestherecognitionofeitherrevenueorexpenses.◆Adjustingentriesarebasedontheconceptsofaccrualaccounting,notuponmonthlybillsormonth-endtransactions.III.Closingtheaccounts(结账)1.Realandnominalaccounts(真实与名义账户)Realaccounts(assets,liabilities,andowners'equity)arepermanent;theyarenotclosedtoazerobalanceattheendofeachaccountingperiod.nominalaccountsTheseaccounts(revenues,expenses,anddividends)aretemporary;theyarereallyjustsubcategoriesofIncomeSummaryandarereducedtoazerobalancethroughtheclosingprocessattheendofeachaccountingperiod.2.Purposeofclosingentries(结账目的)Attheendofanaccountingperiod,anincomestatementisprepared.Therevenueandexpenseaccountshaveservedtheirpurposeindeterminingtheperiod'snetincome.3.Preparingtheclosingentries(准备结账)Inshort,theprocessesofclosingtheaccountsincludethefollowingfoursteps:(1)Closerevenues(creditbalances)toincomesummary;(2)Closeexpenses(debitbalances)toincomesummary;(3)Closeincomesummary(thebalanceisnetincomeorloss)totheowner‘scapit
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