A公司1月份

會(huì)計(jì)業(yè)務(wù)處理小組成員：陳安琪、陳雨卉、姜珊、李金鑫、李天琛、孫佳維AccountingCycle(會(huì)計(jì)循環(huán))會(huì)計(jì)循環(huán)的定義Theaccountingprocessthatbeginswithanalyzingandjournalizingtransactionsandendswiththepost-closingiscalledtheaccountingcycle.從記日記賬開始一直到結(jié)賬結(jié)束的完整的會(huì)計(jì)過(guò)程就叫做會(huì)計(jì)循環(huán)。AccountingCycle(會(huì)計(jì)循環(huán))1.Journal.(登日記賬)2.Ledger.(登賬)3.Anunadjustedtrialbalance.(為調(diào)節(jié)前的試算平衡表)4.Adjustmentdata.(整理需要調(diào)節(jié)的科目)5.Anoptionalend-of-periodspreadsheet.(進(jìn)行一份工作總結(jié))6.Adjustingentries.(將調(diào)整科目登日記賬并過(guò)賬)7.Anadjustedtrialbalance.(調(diào)整后的試算平衡表)8.Financialstatements.(繪制財(cái)務(wù)報(bào)表)9.Closingentries.(結(jié)賬并登日記賬和過(guò)賬)10.Apost-closingtrialbalance.(結(jié)賬后的試算平衡表)169Journal269LedgerUnadjustedTrialBalanceAdjustedTrialBalancePost-closingTrialBalance4AdjustmentData8FinancialStatementsStep5需注意Anoptionalend-of-periodspreadsheet(worksheet)isnotrequired,butitisusefulinshowingtheflowofaccountinginformationfromtheunadjustedtrialbalancetotheadjustedtrialbalanceandfinancialstatement.Inaddition,anend-of-periodspreadsheetisusefulinanalyzingtheimpactofproposedadjustmentsonthefinancialstatements.ACompanyEnd-of-PeriodSpreadsheet(WorkSheet)FortheMonthEndedJanuary31，2012UnadjustedAdjustedTrialBalanceAdjustmentsTrialBalanceIncomeStatementsBalanceSheetAccountTitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Journalizing（記錄日記賬）Step1.EntrytheDate.(寫入會(huì)計(jì)業(yè)務(wù)發(fā)生的日期)Step2.Entrythetitleoftheaccountingtobedebitedandtheamounttobedebited.(寫入借方科目和借方金額)Step3.Entrythetitleoftheaccountingtobecreditedandtheamounttobecredited.(寫入貸方科目和貸方金額)Step4.Entryabriefdescription.(寫摘要)Step5.Journalentry.(過(guò)賬)Jan.1.2012Peterdeposits$40,000inabankaccountinthenameofAcompany.

DateDescriptionPost.RefDebitCreditJan.1Cash1140,000Peter,Capital3140,000InvestedcashinAcompanyJan.1.2012Acompanypaidapremiumof$1,500foraninsurancepolicyforliability,theft,andfire.Thepolicycovershalfayearperiod.

DateDescriptionPost.RefDebitCreditJan.1

PrepaidInsurance151,500

Cash111,500CashPaidpremiumonhalfayearJan.1.2012Acompanypaid$1,500forthepurchaseoflandasafuturebuildingsite.

DateDescriptionPost.RefDebitCreditJan.1

Land171,500

Cash111,500 PurchaseoflandasafuturebuildingsiteJan.1.2012Acompanyrentthelandtotheretailerforhalfayear,withtherentpayableinadvance.Acompanyreceived$500forhalfayear’srentbeginningJanuary1.DateDescriptionPost.RefDebitCreditJan.1Cash11500UnearnedRent23500Receivedadvancepaymentforhalfayear’srentonlandJan.3.2012Acompanypurchasedsuppliesfor$1,500andagreedtopaythesupplierinthenear.DateDescriptionPost.RefDebitCreditJan.3Supplies141,500Accountspayable211,500PurchasedsuppliesJan.5.2012Acompanyreceivedcashof$5,000forprovidingservicestocustomers.DateDescriptionPost.RefDebitCreditJan.5Cash115,000FeesEarned415,000ProvidingservicestocustomersJan.31.2012Acompanyincurredthefollowingexpenses:wages,$2,200;rent,$800;utilities,$500;andmiscellaneous,$200.DateDescriptionPostRefDebitCreditJan.31WagesExpense512,200RentExpense52800UtilitiesExpense54500MiscellaneousExpense59200Cash113,700PaidexpensesJan.31.2012Acompanypaidcreditorsonaccount$500.DateDescriptionPost.RefDebitCreditJan.31AccountPayable21500Cash11500PaidcreditorsonaccountJan.31.2012PeterdeterminedthatthecostofsuppliesonhandatJanuary31was$500.DateDescriptionPost.RefDebitCreditJan.31SuppliesExpense551,000Supplies141,000SuppliesusedduringJanuary1500-500=1000Jan.31.2012Peterwithdrew$10,000fromAcompanyforpersonaluse.DateDescriptionPost.RefDebitCreditJan.31Peter,Drawing3210,000Cash1110,000PeterwithdrawcashforpersonaluseJan.31.2012PeterprepaidinsuranceaccountrepresentsaJanuary1prepaymentofinsuranceformonths.DateDescriptionPost.RefDebitCreditJan.31InsuranceExpense56250PrepaidInsurance15250Insuranceexpired1500/6=250Jan.31.2012unadjustedtrialbalanceofPeterindicatesabalanceintheUnearnedrentaccountof$83.3DateDescriptionPost.RefDebitCreditJan.31UnearnedRent2383.3RentRevenue4283.3Rentearned500/6=83.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31FeesEarned415,000RentRevenue4283.3IncomeSummary5,083.3Jan.31.2012ClosingEntriesforADateDescriptionPostRefDebitCreditJan.31IncomeSummary334,950WageExpense512,200RentExpense52800UtilitiesExpense54500SuppliesExpense551,000InsuranceExpense56250MiscellaneousExpense59200Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31IncomeSummary33133.3Peter,Capital31133.3ClosingEntriesforA5083.3-4950=133.3Jan.31.2012ClosingEntriesforADateDescriptionPost.RefDebitCreditJan.31Peter,Capital3110,000Peter,Drawing3210,000ClosingEntriesforAPostingjournalentriestoaccounts（登帳）Step1.Entrythedate.（寫寫入日期）Step2.Entrytheaccount.（（將金額額記入借方科科目欄或貸方方科目欄）Step3.Entrythejournalpagenumber.（（將將日記賬頁(yè)數(shù)數(shù)記入PostRef.欄）Step4.Entrytheaccountnumber.（（寫入會(huì)會(huì)計(jì)科目編碼碼）AccountCash

AccountNo.11DateItemDebitCreditBalanceDebitCreditJan.140,00040,000Jan.11,50038,500Jan.11,50037,000Jan.150037,500Jan.55,00042,500Jan.313,70038,800Jan.3150038,300Jan.3110,00028,300LedgerforAAccountPeter.Capital

AccountNo.31DateItemDebitCreditBalanceDebitCreditJan.140,000

40,000Jan.31Closing133.340,133.3Jan.31Closing10,00030,133.3AccountPrepaidInsuranceAccountNo.15DateItemDebitCreditBalanceDebitCreditJan.11,500

1,500

Jan.31Adjusting2501,250AccountLandAccountNo.17

DateItemDebitCreditBalanceDebitCreditJan.11,500

1,500

AccountUnearnedRentAccountNo.23DateItemDebitCreditBalanceDebitCreditJan.1500

500Jan.31Adjusting83.3416.7AccountSuppliesAccountNo.14DateItemDebitCreditBalanceDebitCreditJan.31,500

1,500

Jan.31Adjusting1,000500Account

FeesEarned

AccountNo.41DateItemDebitCreditBalanceDebitCreditJan.55,000

5,000Jan.31Closing5000——AccountAccountsPayable

AccountNo.21DateItemDebitCreditBalanceDebitCreditJan.111,500

1,500Jan.31500

1,000AccountWagesExpense

AccountNo.51DateItemDebitCreditBalanceDebitCreditJan.312,200

2,200

Jan.31Closing2,200——Account

RentExpense

AccountNo.52DateItemDebitCreditBalanceDebitCreditJan.31800

800

Jan.31Closing800——AccountUtilitiesExpenseAccountNo.54DateItemDebitCreditBalanceDebitCreditJan.31500

500

Jan.31Closing500——AccountMiscellaneousExpenseAccountNo.59DateItemDebitCreditBalanceDebitCreditJan.31200

200

Jan.31Closing200——AccountPeter,DrawingAccountNo.32DateItemDebitCreditBalanceDebitCreditJan.311,000

1,000

Jan.3110,000

11,000Jan.31Closing11,000——Account

Incomesummary

AccountNo.33DateItemDebitCreditBalanceDebitCreditJan.31Closing5,083.3

5,083.3Jan.31Closing4,950

133.3Jan.31Closing133.3——AccountSuppliesExpense

AccountNo.55DateItemDebitCreditBalanceDebitCreditJan.31Adjusting1,000

1,000

Jan.31Closing1,000——AccountInsuranceExpense

AccountNo.56DateItemDebitCreditBalanceDebitCreditJan.31Adjusting250

250

Jan.31Closing250——AccountRentRevenue

AccountNo.42DateItemDebitCreditBalanceDebitCreditJan.31Adjusting83.3

83.3Jan.31Closing83.3——Howtoprepareanunadjustedtrialbalance（未調(diào)整的試試算平衡表））Step1.Listthenameofthecompany,thetitleofthetrialbalance,andthedatethetrialbalanceisprepared.（（把公司名稱稱，試算平衡衡表名稱和日日期編入試算算平衡表中））Step2.Listtheaccountsfromtheledgerandentertheirdebitorcreditbalance.（寫寫入會(huì)計(jì)科目目名稱和相關(guān)關(guān)金額）Step3.TotaltheDebitandCreditcolumnsofthetrialbalance.（（計(jì)算借方科科目和貸方科科目的總額））Step4.VerifythatthetotaloftheDebitcolumnequalsthetotaloftheCreditcolumn.（（若借方科科目和貸方科科目相等，則則正確；若借借方科目和貸貸方科目不平平，則需查找找看是前面哪哪一步驟出現(xiàn)現(xiàn)錯(cuò)誤）ACompanyUnadjustedTrialBalanceJanuary31，，2012DebitCreditBalancesBalancesCash…………………………………………………………………………..28,300Supplies……………………………………………………………………1,500PrepaidInsurance……………………………………………………..1,500Land……………………………………………………………………………1,500AccountsPayable……………………………………………………...1,500UnearnedRent…………………………………………………………….500Peter.Capital………………………………………………………………4,000Peter,Drawing…………………………………………………………….11,000FeesEarned……………………………………………………………….5,000WagesExpense…………………………………………………………..2,200RentExpense……………………………………………………………..800UtilitiesExpense……………………………………………………….500MiscellaneousExpense………………………………………………200______46,50046,500Methodstodiscoveringerrors:1.IfthedifferencebetweentheDebitandCreditcolumntotalsis10,000or1,000，anerrorinadditionmayhaveoccurred.Inthiscase，re-addthetrialbalancecolumntotals.Iftheerrorstillexists，recomputetheaccountbalances.2.IfthedifferencebetweentheDebitandCreditcolumntotalscanbeevenlydivisibleby2，theerrormaybeduetotheenteringofadebitbalanceasacreditbalance，orviceversa.Inthiscase，reviewthetrialbalanceforaccountbalancesofone-halfthedifferencethatmayhavebeenenteredinthewrongcolumn.ErrorsAffectingtheTrialBalance，，theresultingerrorwillbeevenlydivisibleby9.4.IfthedifferencebetweentheDebitandCreditcolumntotalsisnotevenlydivisibleby2or9，reviewtheledgerifanaccountbalanceintheaccountoferrorhasbeenomittedfromthetrialbalance.Iftheerrorisnotdiscovered，reviewthejournalpostingstoseeifapostingofadebitoracreditmayhavebeenomitted.5.Ifanerrorisnotdiscoveredbytheprecedingsteps，theaccountingprocessmustberetraced，beginningwiththelastjournalentry.TheAdjustingProcess1、Someexpensesarenotrecordeddaily.2、Somerevenuesandexpensesareincurredastimepassesratherthanasseparatetransaction.3、Somerevenuesandexpensesmaybeunrecorded.Reasons:Recordingadjustingentries

（會(huì)計(jì)計(jì)科目的調(diào)整整）TypesofAccountsRequiringAdjustment（（需要調(diào)整的的會(huì)計(jì)科目類類型）1.Prepaidexpenses3.Accruedrevenues2.Unearnedrevenues4.AccruedexpensesPrepaidexpensesaretheadvancepaymentoffutureexpenseandarerecordedasassetswhencashispaid.Prepaidexpensebecomeexpenseovertimeorduringoperations.Unearnedrevenuesaretheadvancereceiptoffuturerevenuesandrecordedasliabilitieswhencashisreceived.Unearnedrevenuesbecomeearnedrevenuesovertimeorduringoperations.Accruedrevenuesareunrecordedrevenuesthathavebeenearnedandforwhichcashhasyettobereceived.Feesforservicesthatanattorneyoradoctorhasprovidedbutnotyetbilledareaccruedrevenues.Accruedexpensesareunrecordedexpensethathavebeenincurredandforwhichcashhasyettobepaid.Wagesowedtoemployeesattheendofaperiodbutnotyetpaidisanaccruedexpense.RecordingAdjustingEntries（將調(diào)整后的的科目登帳））Example:AttheendofJanuary，thesuppliesexpenseaccountshouldbeincreasedfor$1,000，andthesuppliesaccountshouldbedecreasedfor$1,000torecordthesuppliesusedduringJanuary.TheadjustingjournalandTaccountsforsuppliesandsuppliesexpenseareasfollows:JournalpageDateDescriptionPost.Ref.DebitCredit2012Jan.31SuppliesexpenseSuppliesSuppliesused551410001000SuppliesJan.311,000Bal.1,500Adj.Bal.500Bal.Jan.311,000Adj.Bal.1,000SuppliesExpenseTheadjustingentryisshownincolorintheTaccountstoseparatefromothertransactions.Aftertheadjustingentryisrecordedandposted，thesuppliesaccounthasadebitbalanceof$500.Thisbalanceisanassetthatwillbecomeanexpenseinafutureperiod.JournalpageDateDescriptionPost.Ref.DebitCredit2012Jan.31SuppliesexpenseSuppliesSuppliesusedInsuranceExpensePrepaidInsuranceInsuranceexpiredUnearnedRentRentRevenueRentearned551456152342100025083.3

100025083.3Adjustedtrialbalance

（調(diào)整整后的試算平平衡表）Thesamestepattheunadjustedtrialbalance.（與未調(diào)整的的試算平衡表表同一步驟，，如借方總金金額和貸方總總金額相等，，進(jìn)行結(jié)賬；；若借方總金金額和貸方總總金額不等，，檢查調(diào)整過(guò)過(guò)程是否有錯(cuò)錯(cuò)誤）ACompanyAdjustedTrialBalanceJanuary31，，2012DebitCreditBalancesBalancesCash………………………………………………………………….28,300Supplies……………………………………………………………500PrepaidInsurance……………………………………………….1,250Land………………………………………………………………….1,500AccountsPayable…………………………………………………1,000Peter.Capital…………………………………………………………40,000Peter,Drawing……………………………………………………11,000FeesEarned………………………………………………………5,000WagesExpense…………………………………………………2,200RentExpense…………………………………………………..800UtilitiesExpense…………………………………………….500MiscellaneousExpense……………………………………200SuppliesExpense……………………………………………1,000InsuranceExpense……………………………………………250RentRevenue………………………………………………….83.3UnearnedRent……………………………………………….416.747,50047,500FinancialStatements（（財(cái)務(wù)報(bào)表表）theIncomeStatementtheStatementofOwner’EquitytheBalanceSheet.●●●●theIncomeStatementTheincomestatementisprepareddirectlyfromtheIncomeStatementorAdjustedTrialBalancecolumns.Netincome=Totalrevenues—TotalexpensesACompanyNetSolutionsIncomeStatementFortheTwoMonthsEndedJanuary31，，2012FeesEarned…………………………………………………………………………………000RentRevenue………………………………………………………………………………_000_Totalrevenues…………………………………………………………………..000Expense:WagesExpense…………………………………………………………………………000SuppliesExpense……………………………………………………………………..000RentExpense……………………………………………………………………………..000UtilitiesExpense……………………………………………………………………….000InsuranceExpense…………………………………………………………………….000DepreciationExpense……………………………………………………………………000MiscellaneousExpense………………………………………………………….._000_Totalexpenses…………………………………………………………………………000Netincome………………………………………………………………………………………000theStatementofOwner’Equity●Thefirstitempresentedonthestatementofowner’’sequityisthebalanceoftheowner’scapitalaccountatthebeginningoftheperiod.Theamountlistedasowner’scapitalinthespreadsheet,however,isnotalwaystheacccountbalanceatthebeginningoftheperiod.ACompanyNetSolutionsStatementofOwner’sEquityFortheTwoMonthsEndedDecember31,2009ChrisClarkcapital,November1,2009……………………………………….000InvestmentonNovember1,2009………………………………………………000NetincomeforNovemberandDecember…………………………………_000_000Lesswithdraws…………………………………………………………………………000_Increaseinowner’sequity………………………………………………………000_ChrisClark,capital,December31,2009………………………………………..000Theownermayhaveinvestedadditionalinvestments,itisnecessarytorefertotheowner’scapitalaccountintheledger.Theseamounts,alongwiththenetincome(ornetloss)andthedrawingaccountbalance,areusedtodeterminetheendingowner’scapitalaccountbalance.●theBalanceSheet

theBalanceSheetAssetsLiabilitiesOwner’sEquity°AssetsCurrentAssetsProperty,Plant,andEquipment｛｛Liabilities。CurrentLiabilitiesLong-TermLiabilities。Owner’sEquityTheowner’srighttotheassetsofthebusinessispresentedonthebalancesheetbelowtheliabilitiessection.Theowner’sequityisaddedtothetotalliabilities,andthistotalmustbeequaltothetotalassets.ClosingEntries（結(jié)結(jié)賬）1.編制調(diào)調(diào)整分錄.2.編制結(jié)結(jié)賬分錄并并過(guò)賬.3.編制結(jié)結(jié)賬后的試試算平衡表表.IncomeSummaryOwner’sCapitalNetIncomeorNetLossExpensesRevenuesDrawings結(jié)賬簡(jiǎn)明圖圖示Post-closingtrialbalance（（結(jié)結(jié)賬后的試試算平衡表表）Apost-closingtrialbalanceispreparedaftertheclosingentrieshavebeenposted.Thepurposeofthepost-closing(afterclosing)trialbalanceistoverifythattheledgerisinbalanceatthebeginningofthenextperiod.Theaccountsandamountsshouldagreeexactlywiththeaccountsandamountslistedonthebalancesheetattheendoftheperiod.ACompanyPost-ClosingTrialBalanceJanuary31，2012DebitCreditBalanceBalanceCash……………………………………………………………………………..28,300Supplies…………………………………………………………………………500PrepaidInsurance………………………………………………………..1,250Land……………………………………………………………………………..1,500AccountsPayable…………………………………………………………..1,000UnearnedRent…………………………………………………………….416.7Peter.Capital………………………………………………………………….30,133.331,55031,550會(huì)計(jì)業(yè)務(wù)處處理流程圖圖JournalizingPostingjournalentriestoaccountsUnadjustedtrialbalanceRecordingadjustingentriesAdjustedtrialbalanceFinancialStatementsClosingentriesApost-closingtrialbalance陳安琪：編編制財(cái)務(wù)報(bào)報(bào)表陳雨卉：編編制財(cái)務(wù)報(bào)報(bào)表姜珊珊：制作作會(huì)計(jì)分錄錄李金鑫：匯匯總財(cái)務(wù)流流程及編輯輯李天?。褐浦谱鲿?huì)計(jì)分分錄孫佳維：制制作編輯明明細(xì)賬目———————TheEndThankYou謝謝12月月-2202:37:4602:3702:3712月月-2212月月-2202:3702:3702:37:4612月-2212月-2202:37:462022/12/312:37:469、靜靜夜夜四四無(wú)無(wú)鄰鄰，，荒荒居居舊舊業(yè)業(yè)貧貧。。。。12月月-2212月月-22Saturday,December31,202210、雨中黃葉樹樹，燈下白頭頭人。。02:37:4602:37:4602:3712/31/20222:37:46AM11、以我我獨(dú)沈沈久，，愧君君相見見頻。。。12月月-2202:37:4602:37Dec-2231-Dec-2212、故人江江海別，，幾度隔隔山川。。。02:37:4602:37:4602:37Saturday,December31,202213、乍見翻翻疑夢(mèng)，，相悲各各問(wèn)年。。。12月-2212月-2202:37:4602:37:46December31,202214、他鄉(xiāng)生白白發(fā)，舊國(guó)國(guó)見青山。。。31十二二月20222:37:46上上午02:37:4612月-2215、比不了得就就不比，得不不到的就不要要。。。十二月222:37