ch7会计循环(会计学基础-北大,黄慧馨、伍利娜)

?TheMcGraw-HillCompanies,Inc.,1998Slide1Irwin/McGraw-Hill会计循环第七章?TheMcGraw-HillCompanies,Inc.,1998Slide2Irwin/McGraw-Hill会计循环认定应该记录的交易或事项分录从记帐凭证过帐到分类帐编制未调整试算表调整分录的编制与过帐编制调整试算表编制财务报表编制结帐分录并过帐编制结帐后试算表?TheMcGraw-HillCompanies,Inc.,1998Slide3Irwin/McGraw-Hill试算基于会计记帐“有借必有贷，借贷必相等”的平衡原理，就总分类帐的各帐户金额，检查分录与过帐工作有无错误的验证工作?TheMcGraw-HillCompanies,Inc.,1998Slide4Irwin/McGraw-Hill试算表日期会计科目借方余额和贷方余额合计?TheMcGraw-HillCompanies,Inc.,1998Slide5Irwin/McGraw-Hill试算表——错误原因编制试算表时出错确定帐户余额时出错分类帐记录错误?TheMcGraw-HillCompanies,Inc.,1998Slide6Irwin/McGraw-Hill试算表——无法发现的错误借贷同时遗漏借贷同时重复记录借方或贷方发生等额错误?TheMcGraw-HillCompanies,Inc.,1998Slide7Irwin/McGraw-Hill会计记帐基础收付实现制权责发生制?TheMcGraw-HillCompanies,Inc.,1998Slide8Irwin/McGraw-Hill调整帐项应计项目应付费用应收收入递延项目预付费用预收收入估计项目?TheMcGraw-HillCompanies,Inc.,1998Slide9Irwin/McGraw-Hill工作底稿会计科目试算表调整分录调整后试算表损益表项目结帐分录结帐后试算表资产负债表?TheMcGraw-HillCompanies,Inc.,1998Slide10Irwin/McGraw-Hill基本财务报表损益表资产负债表?TheMcGraw-HillCompanies,Inc.,1998Slide11Irwin/McGraw-Hill会计帐户虚帐户实帐户?TheMcGraw-HillCompanies,Inc.,1998Slide12Irwin/McGraw-Hill结帐方法帐结法表结法?TheMcGraw-HillCompanies,Inc.,1998Slide13Irwin/McGraw-HillREVIEWtheAccountingInformationProcessingSystem?TheMcGraw-HillCompanies,Inc.,1998Slide14Irwin/McGraw-HillFinancialAccountingInformationAccountsAccountsandTransactionRecording?TheMcGraw-HillCompanies,Inc.,1998Slide15Irwin/McGraw-HillFinancialAccountingInformationPermanentAccountsAssetsLiabilitiesOwners?EquityTemporaryAccountsRevenuesExpensesGains&LossesAccountsAccountsandTransactionRecording?TheMcGraw-HillCompanies,Inc.,1998Slide16Irwin/McGraw-HillTheAccountingIdentityA=L+OEThebalancesinPERMANENTaccountsarecarriedovertofutureaccountingperiods.?TheMcGraw-HillCompanies,Inc.,1998Slide17Irwin/McGraw-HillA=L+OEThedouble-entrysystemrecordsthechangeinaresource,orobligation,andthereasonfor,orsourceof,thechange.TheAccountingIdentity?TheMcGraw-HillCompanies,Inc.,1998Slide18Irwin/McGraw-HillA=L+OEForexample:Ifmoneyisborrowed,thenCash(anasset)isincreasedandNotesPayable(aliability)isincreased.$250,000isborrowedfromthebank.+$250,000+$250,000TheAccountingIdentity?TheMcGraw-HillCompanies,Inc.,1998Slide19Irwin/McGraw-HillAccountNameDebitCreditAccountNameDebitCreditAccountNameDebitCreditA=L+OEEachofthepermanentaccountsisaffectedbydebitsandcredits.TheAccountingIdentity?TheMcGraw-HillCompanies,Inc.,1998Slide20Irwin/McGraw-HillASSETSDebitforIncreaseCreditforDecreaseLIABILITIESDebitforDecreaseCreditforIncreaseEQUITIESDebitforDecreaseCreditforIncreaseEachofthepermanentaccountsareaffectedbydebitsandcredits.A=L+OETheAccountingIdentity?TheMcGraw-HillCompanies,Inc.,1998Slide21Irwin/McGraw-HillTheRevenuesaccountisaffectedbydebitsandcreditsasfollows:REVENUESDebitforDecreaseCreditforIncreaseTheIncomeStatementandTemporaryAccountsNetIncome=Revenues-Expenses?TheMcGraw-HillCompanies,Inc.,1998Slide22Irwin/McGraw-HillTheExpensesaccountisaffectedbydebitsandcreditsasfollows:EXPENSESDebitforIncreaseCreditforDecreaseNetIncome=Revenues-ExpensesTheIncomeStatementandTemporaryAccounts?TheMcGraw-HillCompanies,Inc.,1998Slide23Irwin/McGraw-HillTheAccountingCycleDuringAccountingPeriodIdentifytransactionsoreventstoberecorded.Journalizetransactionsandevents.Postingfromjournalstoledger.TheAccountingCycleisaseriesofsequentialstepsleadingtothefinancialstatements.?TheMcGraw-HillCompanies,Inc.,1998Slide24Irwin/McGraw-HillAttheendoftheaccountingperiod:Prepareunadjustedtrialbalance.Journalizeandpostadjustingjournalentries.Prepareadjustedtrialbalance.Preparefinancialstatements.Journalizeandpostclosingjournalentries.Preparepost-closingtrialbalance.Atthebeginningofthenextperiod:Journalizeandpostreversingjournalentries.TheAccountingCycle?TheMcGraw-HillCompanies,Inc.,1998Slide25Irwin/McGraw-HillStep1:IdentifyTransactionsorEventstobeRecordedEventsthatchangeafirm’sresourcesorobligationsarecategorizedintothreecategories:?TheMcGraw-HillCompanies,Inc.,1998Slide26Irwin/McGraw-HillStep1:IdentifyTransactionsorEventstobeRecordedEventsthatchangeafirm’sresourcesorobligationsarecategorizedintothreecategories:Exchangesofresourcesandobligationsbetweenthereportingfirmandoutsideparties.?TheMcGraw-HillCompanies,Inc.,1998Slide27Irwin/McGraw-HillStep1:IdentifyTransactionsorEventstobeRecordedEventsthatchangeafirm’sresourcesorobligationsarecategorizedintothreecategories:Internaleventswithinthefirmthataffectitsresourcesorobligationsbutdonotinvolveoutsideparties.Exchangesofresourcesandobligationsbetweenthereportingfirmandoutsideparties.?TheMcGraw-HillCompanies,Inc.,1998Slide28Irwin/McGraw-HillStep1:IdentifyTransactionsorEventstobeRecordedEventsthatchangeafirm’sresourcesorobligationsarecategorizedintothreecategories:Internaleventswithinthefirmthataffectitsresourcesorobligationsbutdonotinvolveoutsideparties.Exchangesofresourcesandobligationsbetweenthereportingfirmandoutsideparties.Externaleconomicandenvironmentaleventsbeyondthecontrolofthecompany.?TheMcGraw-HillCompanies,Inc.,1998Slide29Irwin/McGraw-HillStep2:JournalizeTransactionsandEventsAchronologicalrecordoftra