会计信息系统和会计循环.ppt
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1、会会计信息系信息系统和会和会计循循环Chapter 3-2会计信息系统会计信息系统会计信息系统会计信息系统基本术语基本术语借记和贷记借记和贷记基本等式基本等式财务报表和所有权结构财务报表和所有权结构会计循环会计循环会计循环会计循环识别和记录识别和记录登日记账登日记账过账过账试算平衡表试算平衡表调整分录调整分录调整后的试算平衡表调整后的试算平衡表编制财务报表编制财务报表结账结账结账后试算平衡表结账后试算平衡表转向分录转向分录商人使用的财务报表商人使用的财务报表会计信息系统会计信息系统Chapter 3-3收集和处理交易数据向利益团体传递财务信息会计信息系统会计信息系统会计信息系统(AIS)在外负
2、债的金额是多少是哪种负债?本期的销售是否高于上一期的销售我们拥有什么资产我们的现金流入和流出是什么上一期,我们获利了吗可以帮助管理当局回答诸如此类问题:Chapter 3-4会计信息系统会计信息系统 第一场针对美国的战争不是对军事目标的打击,而是对美国证券交易所会计记账系统和交易记录的攻击。-中央情报局情报分析员Jack 猎杀红色十月,汤姆克兰西 如果上述只是一个虚拟的损失,则911带来的损失是实实在在的。Chapter 3-5基本术语基本术语LO 1 Understand basic accounting terminology.LO 1 Understand basic accountin
3、g terminology.事项事项交易交易账户账户实账户实账户虚账户虚账户分类账分类账日记账日记账过账过账试算平衡表试算平衡表调整分录调整分录财务报表财务报表结账分录结账分录Chapter 3-6借记和贷记借记和贷记LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式簿记会计复式簿记会计复式簿记会计复式簿记会计贷记一个账户必定对应的要借记一个账户,一个分录才算完成.借贷金额必需相等借贷金额必需相等.(复式簿记制度的基础.)Chapter 3-7借记和贷记借记和贷记一个系统的安排,表明交易的影响贷记=“左边”借记=
4、“右边”账户账户账户账户LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.T T形账户形账户形账户形账户.Chapter 3-8Account NameDebit/Dr.Credit/Cr.借记和贷记借记和贷记如果借方发生额如果借方发生额大于大于贷方发生额,账户会产生一个借方贷方发生额,账户会产生一个借方余额余额.LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.$10,000Transaction#2$3,000$15,000$15,00
5、08,000Transaction#3BalanceTransaction#1Chapter 3-9借记和贷记借记和贷记如果贷方发生额如果贷方发生额如果贷方发生额如果贷方发生额大于大于借方发生额,账户会产生一个贷方借方发生额,账户会产生一个贷方借方发生额,账户会产生一个贷方借方发生额,账户会产生一个贷方余额余额余额余额.LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.$10,000Transaction#2$3,000$1,000$1,0008,000Transaction#3BalanceTransaction#
6、1Chapter 3-10Normal Balance CreditNormal Balance Debit借记与贷记小结借记与贷记小结借记与贷记小结借记与贷记小结LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.Chapter 3-11基本会计等式基本会计等式LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.Relationship among the assets,liabilities and Relationship among t
7、he assets,liabilities and stockholders equity of a business:stockholders equity of a business:对于每一笔交易,这个等式都必须成立对于每一笔交易,这个等式都必须成立.借贷必相等借贷必相等.Illustration 3-3Increases to assets accounts occur on the left(or the debit side).Decreases to assets accounts occur on the right(or the credit side).Increases
8、to accounts occur on the (or the side).Decreases to accounts occur on the (or the side).Chapter 3-12复式记账练习题复式记账练习题AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+1.1.Invested$32,000 cash and equipment valued at Invested$32,000 cash and equipment valued at$14,000 in the busi
9、ness.$14,000 in the business.+32,000+14,000+46,000LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.每当交易或者事项发生,等式中的某些项会发生变化,然而变化的结果仍然保持等式成立!会计恒等式会计恒等式Chapter 3-13AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+2.2.Paid office rent of$600 for the month.Paid off
10、ice rent of$600 for the month.-600-600(expense)LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-14AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+3.3.Received$3,200 advance on a management Received$3,200 advance on a management consult
11、ing engagement.consulting engagement.+3,200+3,200LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-15AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+4.4.Received cash of$2,300 for services completed Received cash of$2,300 for services c
12、ompleted for Shuler Co.for Shuler Co.+2,300+2,300(revenue)LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-16AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+5.5.Purchased a computer for$6,100.Purchased a computer for$6,100.+6,100-6,100
13、LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-17AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+6.6.Paid off liabilities of$7,000.Paid off liabilities of$7,000.-7,000-7,000LO 2 Explain double-entry rules.LO 2 Explain double-entry ru
14、les.复式记账练习题复式记账练习题Chapter 3-18AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+7.7.Declared a cash dividend of$10,000.Declared a cash dividend of$10,000.+10,000-10,000LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-19会计循环会计循环LO 3 Ident
15、ify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.交易或事项1.日记账6.财务报表7.结账8.结账后试算平衡表9.转回分录3.试算平衡表2.过账5.调整后试算平衡表4.调整工作底稿Illustration 3-6Chapter 3-20交易与事项交易与事项记录什么记录什么记录什么记录什么FASBFASB认为认为认为认为,“,“影响企业的交易和事项影响企业的交易和事项影响企业的交易和事项影响企业的交易和事项.”.”一个项目应该被识别,如果一个项目应该被识别,如果一个项目应该被识别,如果一个项
16、目应该被识别,如果:可计量的、相关的、可靠的可计量的、相关的、可靠的可计量的、相关的、可靠的可计量的、相关的、可靠的.LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.事项的类型事项的类型事项的类型事项的类型:外部事项 一个主体与它周围的环境之间的交易.内部事项 一个主体内部发生的事项.人力资源Chapter 3-211.A supplier of a companys raw material is paid an amount owed on account.外部事
17、项不记录2.A customer pays its open account.外部事项3.A new chief executive officer is hired.不记录4.The bi-weekly payroll is paid.5.Raw materials are entered into production.内部事项外部事项6.A new advertising agency is hired.不记录7.The accountant determines the federal income taxes owed based on the income earned.内部事项L
18、O 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.外部事项内部事项交易与事项交易与事项Chapter 3-22日记账日记账日记账日记账 按时间顺序记录交易事项.1.日记账日记账LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,
19、and prepare a trial balance.普通日记账普通日记账Chapter 3-23过账过账过账过账 将日记账分录转入分类账的过程.General LedgerGeneral JournalJan.3Sale of stockGJ1100,000100,000100GJ12.过账过账LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,
20、and prepare a trial balance.Chapter 3-24Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare
21、a trial balance.September 1 Stockholders invested$15,000 cash in the corporation in exchange for shares of stock.Purchased computer equipment for$7,000 cash.Chapter 3-25PostingLO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a tria
22、l balance.ledger accounts,and prepare a trial balance.Chapter 3-26Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.le
23、dger accounts,and prepare a trial balance.Chapter 3-27Chapter 3-28Chapter 3-29Chapter 3-30Chapter 3-31Chapter 3-32Chapter 3-33Trial BalanceTrial Balance 每个账户和账户余额的列表;用以证实借贷双方余额相等.3.试算平衡表试算平衡表LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and
24、 prepare a trial balance.ledger accounts,and prepare a trial balance.迪士尼公司迪士尼公司1998年财务报表借年财务报表借贷双方不平衡,两个数据的颠贷双方不平衡,两个数据的颠倒导致了倒导致了900万美元的错误。万美元的错误。甚至甚至SEC都没有发现这个错误都没有发现这个错误而公布了这份财务报表。而公布了这份财务报表。Chapter 3-34Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency I
25、nc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.Chapter 3-353.试算平衡表试算平衡表l试算平衡表无法证实,公司记录的所有交易或者分类账试算平衡表无法证实,公司记录的所有交易或者分类账的正确性。的正确性。l即使试算平衡表的栏目相等,仍然可能存在很多错误,即使试算平衡表的栏目相
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