PPT文檔演模板11

十月2023會計學(xué)原理英文版第21版第二章

AnalyzingandRecorC

1Analyzing

and

PostingProcessThe

accounting

process

identifies

business

transactions

andevents,

analyzes

and

records

their

effects,

and

summarizesand

presents

information

in

reports

and

financial

statements.These

reports

and

statements

are

used

for

making

investing,lending,

and

other

business

decisions.PPT文檔演模板SalesTicketsBankStatementsPurchaseOrdersChecksSource

DocumentsBills

fromSuppliersEmployeeEarningsRecordsC

1PPT文檔演模板An

account

is

a record

ofincreases

anddecreases

in

aspecific

asset,liability,

equity,revenue,

orexpense

item.The

Account

and

ItsAnalysisThe

generalledger

is

a

recordcontaining

allaccounts

used

bythe

company.C

2PPT文檔演模板The

Account

and

itsAnalysisOwner,

CapitalOwner,

WithdrawalsC

2PPT文檔演模板LandEquipmentBuildingsCashNotesReceivableSuppliesPrepaidAccountsAccountsReceivableAssetAccountsAsset

AccountsC

2PPT文檔演模板AccruedLiabilitiesUnearnedRevenueNotesPayableAccounts PayableLiabilityAccountsLiability

AccountsC

2PPT文檔演模板EquityAccountsRevenuesOwner’s CapitalOwner’sWithdrawalsExpensesEquity

AccountsC

2PPT文檔演模板The

Account

and

its

AnalysisC

2Revenues

and

owner’s

contributions

increase

equity.Expenses

and

owner’s

withdrawals

decrease

equity.PPT文檔演模板Ledger

and

Chart

of

AccountsThe

ledger

is

a

collection

of

all

accounts

for

aninformation

system.

A

company’s

size

and

diversityof

operations

affect

the

number

of

accounts

needed.The

chart

of

accounts

is

a

list

of

all

accounts

and

includes

an identifying

number

for

each

account.C

3PPT文檔演模板Debits

and

CreditsA

T-account

represents

a

ledger

accountand

is

a

tool

used

to

understand

theeffects

of

one

or

more

transactions.C

4PPT文檔演模板LiabilitiesEquityAssets?=

?+Double-EntryAccountingC

4PPT文檔演模板Double-EntryAccountingC

4Here

is

the

expanded

accounting

equation showing

the

equity

section.PPT文檔演模板Double-EntryAccountingAn

account

balance

is

the

difference

between

the

increasesand

decreases

in

an

account.

Notice

the

T-Account.C

4PPT文檔演模板Journalizing

and

PostingTransactionsP

1PPT文檔演模板c.

Dollar

amount

of

debitsand

creditsJournalizing

Transactionsa.

TransactionDated.

Transactionexplanationb.

Titles

of

AffectedAccountsP

1PPT文檔演模板Balance

Account

ColumnT-accounts

are

useful

illustrations,

but

balancecolumn

ledger

accounts

are

used

in

practice.P

1PPT文檔演模板Posting

Journal

EntriesP

1???1PPT文檔演模板Analyzing

TransactionsA

1Double-entry

accounting

is

useful

in

analyzing

andprocessing

transactions.

Analysis

of

each

transactionfollows

these

four

steps.PPT文檔演模板Analyzing

TransactionsA

1PPT文檔演模板Analyzing

TransactionsA

1PPT文檔演模板Analyzing

TransactionsA

1PPT文檔演模板Analyzing

TransactionsA

1PPT文檔演模板Analyzing

TransactionsA

1PPT文檔演模板PPTPPT文檔演模板文檔演模板After

processing

its

remaining

transactions

forDecember,

FastForward’s

Trial

Balance

is

prepared.P

2Preparing

the

Trial

BalancePreparing

a

trial

balance

involves

threesteps:List

each

account

title

and

its

amount

(fromledger)

in

the

trial

balance.

If

an

account

hasa

zero

balance,

list

it

with

a

zero

in

thenormal

balance

column

(or

omit

it

entirely).Compute

the

total

of

debit

balances

and

thetotal

of

creditbalances.Verify

(prove)

total

debit

balances

equal

totalcredit

balances.P

2PPT文檔演模板Searching

for

and

CorrectingErrorsIf

the

trial

balance

does

not

balance,

the error(s)

must

be

found

and

corrected.

Make

sure

the

trialbalance

columns

arecorrectly

added.

Make

sureaccountbalances

are

correctlyentered

from

theledger.

See

if

debit

or

creditaccounts

are

mistakenlyplaced

on

the

trial

balance.

Re-compute

eachaccount

balance

intheledger.

Verify

that

each

journalentry

is

posted

correctly.

Verify

thateachoriginal

journal

entry

hasequal

debits

and

credits.P

2PPT文檔演模板Using

a

Trial

Balance

toPrepare

Financial

StatementsP

3PPT文檔演模板Income

StatementP

3PPT文檔演模板Statement

of

Owner’s

EquityP

3PPT文檔演模板Balance

SheetP

3Net

incomefromincome

statementPPT文檔演模板Presentation

IssuesDollar

signs

are

not

used

in

journals

and

ledgers.Dollar

signs

appear

in

financial

statements

and

otherreports

such

as

trial

balances.

The

usual

practice

is

toput

dollar

signs

beside

only

the

first

and

last

numbersin

a

column.When

amounts

are

entered

in

the

journal,

ledger,ortrial

balance,

commas

are

optional

to

indicatethousands,

millions,

and

so

forth.Commas

are

always

used

in

financial

statements.Companies

commonly

round

amounts

in

reports

to

thenearest

dollar,

or

even

to

a

higher

level.P

3PPT文檔演模板Global

ViewBoth

U.S.

GAAP

and

IFRS

prepare

the

same

fourbasic

financial

statements.

A

few

differences

arefound

within

each

statement,

but

over

time

thesedifferences

are

likely

to

be

eliminated.

Here

is

atypical

IFRS

balance

sheet

presentation.PPT文檔演模板Accounting

Controls

and

AssuranceAccounting

systems

depend

on

control