WELCOME!Haven’tseenyouforsometime!會(huì)計(jì)英語(yǔ)課件第1頁(yè)1/115羅定市中等職業(yè)技術(shù)學(xué)校李金梅

會(huì)計(jì)英語(yǔ)

AccountingEnglish會(huì)計(jì)英語(yǔ)課件第2頁(yè)2/115WhydowelearnAccountingEnglish?WhatarethelearningobjectivesofAccountingEnglish?IsAccountingEnglishdifficult?會(huì)計(jì)英語(yǔ)課件第3頁(yè)3/115SuggestionsforstudyPreviewingthetextisveryimportant.《AnEnglish–ChineseDictionaryofAccounting》，《英漢雙解財(cái)會(huì)詞典》會(huì)計(jì)英語(yǔ)課件第4頁(yè)4/115UNIT1AnIntroductiontoAccounting會(huì)計(jì)英語(yǔ)課件第5頁(yè)5/115LearningObjectivesExplainthedefinitionofaccounting;Understandthebasicfunctionofaccounting;Ascertaintheusersofaccountinginformationandknowwhytheyneedtheinformation;Understandthetypesofaccountinginformation;Haveageneralideaoftheprofessionalfieldsofaccountingandtheirduties.Learntheaccountingtermsinthischapterandusetheminthetranslationtask.會(huì)計(jì)英語(yǔ)課件第6頁(yè)6/115Account賬戶assetaccount資產(chǎn)賬戶Accounting會(huì)計(jì)（學(xué)）Imajoredinaccounting.Accountancy會(huì)計(jì)工作、會(huì)計(jì)學(xué)Accountant會(huì)計(jì)師Iwanttobeanaccountant.BeanCounter數(shù)豆子人Differentexpressionsabout“企業(yè)”inEnglishBusinessEnterpriseFirm

CompanyCorporation會(huì)計(jì)英語(yǔ)課件第7頁(yè)7/115

ReadPartIandanswerthefollowingquestions:

1.Accountingisaspecial_____ofbusiness.

2.Whatisthepurposeofaccounting?

3.Whoaretheaccountingusers?（使用者)

4.Whatarethreebasicaccountingelements?

StepOne

Lead–inthenewlesson會(huì)計(jì)英語(yǔ)課件第8頁(yè)8/1151、WhatisAccounting?Accountingisaspecial_____ofbusiness.

language會(huì)計(jì)是一個(gè)特殊商業(yè)用語(yǔ)。會(huì)計(jì)英語(yǔ)課件第9頁(yè)9/115

Thepurposeofaccountingistoprovideusefulinformationfordifferentusers

inorderto

maketheirdecisions.(作出決定）▲providesth…forsb.…為某人提供某物Eg.Ourschooloftenprovidesdeliciousfoodforus.▲inorderto目標(biāo)/為了Eg.Westudyhardinordertomakeacontributiontothesociety2、Whatisthepurposeoftheaccounting?會(huì)計(jì)英語(yǔ)課件第10頁(yè)10/1153、UsersofAccountingInformation(會(huì)計(jì)信息使用者）Owners

業(yè)主,managers經(jīng)理,creditors

債權(quán)人,governmentsagencies

政府機(jī)構(gòu),customers,用戶laborunions工會(huì),andcompetitors對(duì)手會(huì)計(jì)英語(yǔ)課件第11頁(yè)11/115

Revenue收入Expenses費(fèi)用Profits利潤(rùn)Assets資產(chǎn)Liabilities負(fù)債Owner’sequity業(yè)主權(quán)益/全部者權(quán)益4、Threebasicaccountingelements

（會(huì)計(jì)三個(gè)基本要素）Theyexistineverybusinessentity.4、Threebasicaccountingelements

（會(huì)計(jì)三個(gè)基本要素）會(huì)計(jì)英語(yǔ)課件第12頁(yè)12/1155、Accountingequation

資產(chǎn)=負(fù)債+全部者權(quán)益equal

plus

minus=AssetsLiabilitiesOwner’sequity+Assets-Liabilities=Owner’sequityNetassets=Owner’sequity

=+-會(huì)計(jì)英語(yǔ)課件第13頁(yè)13/1151、Express表示2、Equityaredividedintoliabilitiesandowner’sequity.divideinto把….分成….eg:Wewilldividethestudentsintothreegroups.3、thethirdcanbecalculate(compute).計(jì)算出來(lái)6、Usefulexpressions4.Underthebusinessentityprinciple

在企業(yè)實(shí)體標(biāo)準(zhǔn)下5、theaccountingelementsareaffected（相互影響）byeachother.6、Theaccountingequationmustbeinbalance.(平衡）會(huì)計(jì)英語(yǔ)課件第14頁(yè)14/1157、Readthephrasesandtext

8.Dosomeexercises:CtoEorEtoCasset____liability_______equity____speciallanguage_________usefulinformation_______makedecision_______accountingelement________

資產(chǎn)權(quán)益尤其言語(yǔ)會(huì)計(jì)要素有用信息作出決議負(fù)債會(huì)計(jì)英語(yǔ)課件第15頁(yè)15/1152.Completethefollowingsentences.

1)Accountingisa_________ofbusiness.2)Thepurposeofaccountingistoprovide___________tomake________.3)Therearethreebasicaccountingelements:____________and_____.4)Atalltimes,theaccountingequationmustbein_____.5)Equitiesaredividedinto_____and_________.speciallanguageusefulinformation

decisionsassetsliabilities

owner’sequity

balance

liabilitiesowner’sequity

會(huì)計(jì)英語(yǔ)課件第16頁(yè)16/115Step4、Sumup:

1、Theaccountingpurposeandelements.2、UsersofAccountingInformation.會(huì)計(jì)英語(yǔ)課件第17頁(yè)17/1151.FinishB.ReadingPart1EX.1and2

2.Readthetextbyheart

Step5、Homework:

會(huì)計(jì)英語(yǔ)課件第18頁(yè)18/115UNITONEFinancialPositionandAccountingEquation

Financialposition:economicresourcesbelongingtoacompanyandtheclaims(equities)againstthoseresourcesatapointintime.Economicresources=equitiesEconomicresources=creditor’sequity+owner’sequityAccountingequation:assets=liabilities+owner’sequity會(huì)計(jì)英語(yǔ)課件第19頁(yè)19/115fourtypesoftransactionsthataffectowner’sequity

Owner’sinvestmentsOwner’sequityrevenuesOwner’swithdrawalsexpenses會(huì)計(jì)英語(yǔ)課件第20頁(yè)20/115Part2AccountingProcess會(huì)計(jì)英語(yǔ)課件第21頁(yè)21/115Step1Review

1.Whoaretheaccountingusers?2.What’sthepurposeofaccounting?3.Whatarethebasicaccountingelements?

會(huì)計(jì)英語(yǔ)課件第22頁(yè)22/115會(huì)計(jì)英語(yǔ)課件第23頁(yè)23/115Thefullformofaccountingequation:Assets=Liabilities+Owner’sEquity+Revenue-Expenses會(huì)計(jì)英語(yǔ)課件第24頁(yè)24/115Owner’sequityDefinition:theresidualinterestintheassetsofanentitythatremainsafterdeductingitsliabilities.Owner’sequity=assets–liabilitiesOwner’sequity=netassets會(huì)計(jì)英語(yǔ)課件第25頁(yè)25/115LiabilitiesDefinition:probablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.Kindsofliabilities:currentliabilitiesandlong-termliabilities會(huì)計(jì)英語(yǔ)課件第26頁(yè)26/115AssetsDefinition:probablefutureeconomicbenefitsobtainedorcontrolledbyaparticularentityasaresultofpasttransactionsorevents;economicresourcesownedbyabusinessthatareexpectedtobenefitfutureoperations.Kindsofassets:currentassets,fixedassetsandintangibleassets.會(huì)計(jì)英語(yǔ)課件第27頁(yè)27/115Economicresourcesarereferredtoasassetsandcreditors’equitiesarereferredtoasliabilities.會(huì)計(jì)英語(yǔ)課件第28頁(yè)28/115Equities:creditor’sequityandowner’sequity會(huì)計(jì)英語(yǔ)課件第29頁(yè)29/115Currentassets:cash,accountsreceivable,inventories,Fixedassets:land,buildings,andequipmentIntangibleassets:patent,trademarkandbrandname,copyright,franchise會(huì)計(jì)英語(yǔ)課件第30頁(yè)30/115Currentliabilities(流動(dòng)負(fù)債）:accountspayable應(yīng)付賬款,salariespayable應(yīng)付薪金,taxespayable應(yīng)付稅金,Long-termliabilities長(zhǎng)久負(fù)債:bondspayable應(yīng)付債會(huì)計(jì)英語(yǔ)課件第31頁(yè)31/115CLASSROOMEXERCISESIndicatebelowwhethereachaccountisanassets(A),liabilities(L),orapartofowner’sequity(OE).Cash（）SalariesPayable（）AccountsReceivable（）Johnson,CapitalLand（）AccountsPayable（）Supplies（）Land（）Supplies（）OEAAAALLAOEAAAALLA會(huì)計(jì)英語(yǔ)課件第32頁(yè)32/115Classroomexercises:1.Identifythefollowingtransactionsbytypeofowner’sequitytransactionbymarkingeachaseitheranowner’sinvestment(I),owner’swithdrawal(W),revenue(R),expense(E)ornotanowner’sequitytransaction(NOE).a.Receivedcashforprovidingaservice.(

),b.Tookassetsoutofbusinessfromapersonalaccount.(

),C.Receivedcashfromacustomerpreviouslybilledforaservice.(

)d.Transferredassetstothebusinessfromapersonalaccount.(

)會(huì)計(jì)英語(yǔ)課件第33頁(yè)33/115e.Paidservicestationforgasoline.f.Performedaserviceandreceivedapromiseofpayment.g.Paidcashtopurchaseequipment.h.Paidcashtoemployeeforservicesperformed.會(huì)計(jì)英語(yǔ)課件第34頁(yè)34/115Part2ILLUSTRATIVETRANSACTIONSTransactions1.Johnbeginshisbusinessbydepositing$50,000inabankaccountinthenameofShannonRealty.(investment)Assets=Liabilities+Owner’sEquity1

$50,000

$50,000Bal.$50,000$50,000會(huì)計(jì)英語(yǔ)課件第35頁(yè)35/1152.Johnpurchasesalotfor$10,000andasmallbuildingonthelotfor$25,000withcash.(purchaseofassetswithcash)Assets=Liabilities+Owner’sEquity

$50,000$50,000

2.+10,000(land)+25,000

(building)

-35,000(cash)Bal.$50,000$50,000會(huì)計(jì)英語(yǔ)課件第36頁(yè)36/1153.Johnbuyssomeofficesuppliesfor$500oncredit.(Purchaseofassetsbyincurringaliability)Assets=Liabilities+Owner’sEquity$50,000$50,000

3.+$500(supplies)+$500(accountspayable)Bal.$50,500$500$50,000會(huì)計(jì)英語(yǔ)課件第37頁(yè)37/1154.Johnpays$200ofthe$500owedforthesupplies.(paymentofaliabilities)Assets=Liabilities+Owner’sEquity$50,500$500$50,000

-$200(cash)-$200(accountspayable)Bal.$50,300$300$50,000會(huì)計(jì)英語(yǔ)課件第38頁(yè)38/1155.ShannonRealtysellsahouseandreceivesacommissionincashof$1,500.

Assets=Liabilities+Owner’sEquity$50,300$300$50,000

5.+$1,500(cash)+$1,500(revenue)Bal.$51,800$300$51,500會(huì)計(jì)英語(yǔ)課件第39頁(yè)39/1156.Johnsellsahousecallingforacommissionof$2,000,butJohnagreestowaitforthepayment.(revenueoncredit)Assets=Liabilities+Owner’sEquity$51,800$300$51,500

$2,000

(accountsreceivable)$2,000

(revenue)Bal.53,800$300$53,500會(huì)計(jì)英語(yǔ)課件第40頁(yè)40/1157.AfewdayslaterShannonreceives$1,000fromtheclient.Assets=Liabilities+Owner’sEquity$53,800$300

$53,500

7.+$1,000(cash)

-$1,000(accountsreceivable)

bal.$53,800$300$53,500

會(huì)計(jì)英語(yǔ)課件第41頁(yè)41/1158.JohnShannonpays$1,000torentsomeequipmentfortheoffice.Assets=Liabilities+Owner’sEquity$53,800$300

$53,5008.-$1,000(cash)

-$1,000(expense)

bal.$52,800$300$52,500會(huì)計(jì)英語(yǔ)課件第42頁(yè)42/1159.Johnpays$400inwagestoapart-timehelper.(expense)Assets=Liabilities+Owner’sEquity$52,800$300$52,5009.-$400(cash)

-$400(expense)Bal.$52,400$300$52,100會(huì)計(jì)英語(yǔ)課件第43頁(yè)43/11510.Johnhasn’tpaidthebillofutilityexpenseof$300.Assets=Liabilities+Owner’sEquity

$52,400$300$52,100

+$300(accountspayable)-$300(expense)Bal.$52,400$600$51,800會(huì)計(jì)英語(yǔ)課件第44頁(yè)44/11511.Johnwithdraws$600incashfromShannonRealtyanddepositsitinhispersonalaccount.Assets=Liabilities+Owner’sEquity$52,400$600$51,80011.-$600(cash)

-$600(capital)

Ba.$51,800$600$51,200會(huì)計(jì)英語(yǔ)課件第45頁(yè)45/115ClassroomexercisesCharleneRudekfinishedlawschoolinJuneandimmediatelysetupherownlawpractice.Duringthefirstmonthofoperationshecompletedthefollowingtransactions:1.Beganthelawpracticebyplacing$2,000inabankaccountestablishedforthebusiness.2.Purchasedalawlibraryfor$900cash.3.Purchasedofficesuppliesfor$400oncredit.

會(huì)計(jì)英語(yǔ)課件第46頁(yè)46/1154.Accepted$500incashforcompletingacontract.5.Billedclients$1,950forservicesrenderedduringthemonth.6.Paid$200oftheamountowedforofficesupplies.7.Received$1,250incashfromoneclientwhohadbeenpreviouslybilledforservicesrendered.8.Paidrentexpenseforthemonthintheamountof$1,200.9.Withdrew$400fromthepracticeforpersonaluse.會(huì)計(jì)英語(yǔ)課件第47頁(yè)47/115Onasheetofpaper,listthenumbers1through10,withcolumnsforAssets,Liabilities,andOwner’sEquity.Inthecolumns,indicatewhethereachtransactioncausedanincrease(+),adecrease(-),ornochange(NC)inassets,liabilities,andowner’sequity.會(huì)計(jì)英語(yǔ)課件第48頁(yè)48/115DuringthemonthofApril,GrissomCo.hadthefollowingtransactions:1.PaidsalariesforApril,$1,800.2.Purchasedequipmentoncredit,$3000.3.Purchasedsupplieswithcash,$100.4.Additionalinvestmentbyowner,$4,000.會(huì)計(jì)英語(yǔ)課件第49頁(yè)49/1155.Paidforpartofequipmentpreviouslypurchasedoncredit,$1,000.6.Receivedpaymentforservicesperformed,$600.7.Billedcustomersforservicesperformed,$1,600.8.Withdrewcash,$1,500.會(huì)計(jì)英語(yǔ)課件第50頁(yè)50/1159.Receivedpaymentfromcustomersbilledpreviously,$300.10.Receivedutilitybill,$70..會(huì)計(jì)英語(yǔ)課件第51頁(yè)51/115Part3ProfessionalEthicsandAccountingProfession會(huì)計(jì)英語(yǔ)課件第52頁(yè)52/115ProfessionalEthicsandtheAccountingProfessionRevisions:1.Accountingequation2.Useaccountingequationtoanalyzethetransactions.會(huì)計(jì)英語(yǔ)課件第53頁(yè)53/115AccountingProfessionEthics

ManagementAccountingPublicAccountingGovernmentandotherNot-for-ProfitAccountingAccountingEducation會(huì)計(jì)英語(yǔ)課件第54頁(yè)54/115EthicsEthicsistheapplicationofacodeofconducttoeverydaylife.Itaddressesthequestionofwhetheractionsaregoodorbad,rightorwrong.Ethicsactionsaretheresultsofindividualdecisionsandyouarefacedwithmanyethicalsituationseveryday.會(huì)計(jì)英語(yǔ)課件第55頁(yè)55/115ManagementAccountinganaccountantwhoisemployedbyabusinessissaidtobeinmanagementaccounting.Asmallbusinessmayhaveonlyonepersondoingthiswork,thoughamedium-sizeorlargecompanymayhavehundredsofaccountantsworkingunderachiefaccountingofficercalledacontroller,treasurer,orfinancialvicepresident.會(huì)計(jì)英語(yǔ)課件第56頁(yè)56/115PublicAccountingthefieldofpublicaccountingoffersservicesinauditing,taxes,andmanagementconsultingtothepublicforafee.會(huì)計(jì)英語(yǔ)課件第57頁(yè)57/115GovernmentandOtherNot-for-ProfitAccountingAgenciesanddepartmentsatalllevelsofgovernmenthireaccountantstopreparereportsthatofficialscanresponsiblycarryouttheirduties.Not-for-Profitorganizationsarehospitals,colleges,universities,andfoundations.會(huì)計(jì)英語(yǔ)課件第58頁(yè)58/115AccountingEducationTrainingnewaccountantsisachallengingandrewardingcareer,andtodayinstructorsofaccountingareingreatdemand.inmanyschoolsholdingtheCPA,CMA,orCIAcertificatewillhelpandinstructortoadvanceprofessionally.會(huì)計(jì)英語(yǔ)課件第59頁(yè)59/115Part4Accounts會(huì)計(jì)英語(yǔ)課件第60頁(yè)60/115Revisions1.Professionalethics2.Theclassificationoftheaccountingprofession會(huì)計(jì)英語(yǔ)課件第61頁(yè)61/115AccountsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment會(huì)計(jì)英語(yǔ)課件第62頁(yè)62/115CashCashisthetitleoftheaccountusedtorecordincreasesanddecreasesincash.Cashconsistsofmoneyoranymediumofexchangethatabankwillacceptatfacevaluefordeposit.Cash:coins,currency,checks,postalandexpressmoneyorders,moneydepositedinabankorbanks,cashonhand.會(huì)計(jì)英語(yǔ)課件第63頁(yè)63/115NotesReceivableApromissorynoteisawrittenpromisetopayadefinitesumofmoneyatafixedfuturedate.AccountsduefromothersintheformofpromissorynotesarerecordedinanaccountcalledNotesReceivable.會(huì)計(jì)英語(yǔ)課件第64頁(yè)64/115AccountsReceivableAccountsReceivableisincurredbyCreditSales,orSalesonAccount.CreditsalesincreaseAccountsReceivable.會(huì)計(jì)英語(yǔ)課件第65頁(yè)65/115PrepaidExpensesPrepaidInsuranceOfficeSuppliesPrepaidRentStoreSuppliesPrepaidTaxes會(huì)計(jì)英語(yǔ)課件第66頁(yè)66/115LandLandaccountisusedtorecordpurchasesofpropertytobeusedintheordinaryoperationsofthebusiness.會(huì)計(jì)英語(yǔ)課件第67頁(yè)67/115BuildingsPurchaseofstructurestobeusedinthebusinessarerecordedinanaccountcalledBuildings.Althoughabuildingcannotbeseparatedfromthelanditoccupies,itisimportanttomaintainseparateaccountsforthelandandthebuildings.會(huì)計(jì)英語(yǔ)課件第68頁(yè)68/115EquipmentOfficeEquipment:desks,chairs,officemachines,filingcabinets,andtypewriters.StoreEquipment:cashregisterscounters,showcases,shelves,andsimilaritems.MachineryandEquipment:lathes,drillpressesandotherequipment.TrucksandAutomobiles.會(huì)計(jì)英語(yǔ)課件第69頁(yè)69/115Part6LiabilityandOwner’sEquity李海紅會(huì)計(jì)英語(yǔ)課件第70頁(yè)70/115RevisionsAssets:Cash

NotesReceivable

AccountsReceivable

PrepaidExpenses

Land

Buildings

Equipment會(huì)計(jì)英語(yǔ)課件第71頁(yè)71/115LiabilityNotesPayableAccountsPayableOtherShort-TermLiabilitiesLong-termLiabilities會(huì)計(jì)英語(yǔ)課件第72頁(yè)72/115Owner’sEquityCapitalAccountWithdrawalsAccountRevenuesandExpense會(huì)計(jì)英語(yǔ)課件第73頁(yè)73/115NotesPayableNotesPayableistheoppositeofNotesReceivable.Itisusedtorecordincreasesanddecreasesinpromissorynoteamountsowedtocreditorswithinthenextyearoroperatingcycle.會(huì)計(jì)英語(yǔ)課件第74頁(yè)74/115AccountsPayableAccountsPayableistheoppositeofAccountsReceivable.ItcomesfromCreditPurchase.會(huì)計(jì)英語(yǔ)課件第75頁(yè)75/115OtherShort-TermLiabilityWagesPayableTaxesPayableRentPayableInterestPayableUnearnedFeesCustomerDepositUnearnedRevenue會(huì)計(jì)英語(yǔ)課件第76頁(yè)76/115CapitalAccountWhensomeoneinvestsinhisorherowncompany,theamountoftheinvestmentisrecordedinacapitalaccount.會(huì)計(jì)英語(yǔ)課件第77頁(yè)77/115WithdrawalAccountApersonwhoinvestsinabusinessusuallyexpectstoearnanincomeantouseatleastpartoftheassetsearnedfromprofitableoperationstopaypersonallivingexpenses.會(huì)計(jì)英語(yǔ)課件第78頁(yè)78/115RevenueandExpenseAccountsRevenuesincreaseowner’sequity,andexpensesdecreaseowner’sequity:CommissionsEarnedAdvertisingFeesEarnedWagesExpenseSuppliesExpenseRentExpenseAdvertisingExpense會(huì)計(jì)英語(yǔ)課件第79頁(yè)79/115T-AccountandDouble-EntrySystem李海紅會(huì)計(jì)英語(yǔ)課件第80頁(yè)80/115RevisionsAssetsaccountsLiabilitiesaccountsOwner’sEquityaccounts會(huì)計(jì)英語(yǔ)課件第81頁(yè)81/115T–accountandDouble-EntrySystemEvolutionofthedouble-entrysystemTheT-account會(huì)計(jì)英語(yǔ)課件第82頁(yè)82/115

遼寧對(duì)外經(jīng)貿(mào)學(xué)院精品課（高職課）會(huì)計(jì)英語(yǔ)主講人：李海紅講師

會(huì)計(jì)英語(yǔ)課件第83頁(yè)83/115

DebitCreditforforDecreaseIncrease

Assets=Liabilities+Owner’sEquity

DebitCreditforforDecreaseIncrease

DebitCreditforforIncreaseDecrease?Theaccountingequation?

ThebasicrulesofT-account?Assets=Liabilities+Owner’sEquity會(huì)計(jì)英語(yǔ)課件第84頁(yè)84/115JOURNALSandJOURNALIZINGJournals:generaljournal;special-purposejournalJournalizing:theprocessofrecordingtransactionsinajournal.

H會(huì)計(jì)英語(yǔ)課件第85頁(yè)85/115ExamplesThefollowingtransactionsfortheJoanMillerAdvertisingAgencyhappenedinJanuary:January1.JoanMillerinvested$10,000tostartherownadvertisingagency.January2.Rentedanoffice,payingtwomonth’srent,$800.會(huì)計(jì)英語(yǔ)課件第86頁(yè)86/115January5.PurchasedofficeequipmentfromMorganEquipmentfor$3,000,paying$1,500incashandagreeingtopaytherestnextmonth.January6.Purchasedoncreditartsuppliesfor$1,800andofficesuppliesfor$800fromTaylorSupplyCompany.January19.PerformedaservicebyplacingseveralmajoradvertisementforWardDepartmentStores.Thefeeof$2,800isbillednowbutwillbecollectednextmonth.

S會(huì)計(jì)英語(yǔ)課件第87頁(yè)87/115

Recordthefollowingtransactionsinthegeneraljournal.January8.Paid$480foraone-yearinsurancepolicywithcoverageeffectiveJanuary1.January9.PaidTaylorSupplyCompany$1,000oftheamountowed.January10.Performedaservicebyplacingadvertisementsforanautomobiledealerinthenewspaperandcollectedafeeof$1,400.Homework會(huì)計(jì)英語(yǔ)課件第88頁(yè)88/115January12.Paidthesecretarytwoweeks’wages,$600.January15.Accepted$1,000asanadvancefeeforartworktobedoneforanotheragency..January25.JoanMillerwithdrew$1,400fromthebusinessforpersonallivingexpenses.會(huì)計(jì)英語(yǔ)課件第89頁(yè)89/115January26.Paidthesecretarytwomoreweeks’wages,$600.January29.Receivedandpaidtheutilitybillof$100.January30.Received(butdidnotpay)atelephonebill,$70.會(huì)計(jì)英語(yǔ)課件第90頁(yè)90/115GeneralJournalDateDescriptionPost.Ref.DebitCredit

111311Jan.1Cash

$10,000$10,000JoanMiller,CapitalInvestmentinbusiness會(huì)計(jì)英語(yǔ)課件第91頁(yè)91/115DateDescriptionPost.Ref.DebitCredit

Jan.2PrepaidRentCashPaidtheofficerentinadvance117111$800$800會(huì)計(jì)英語(yǔ)課件第92頁(yè)92/115DateDescriptionPost.Ref.DebitCredit

Jan.19AccountsReceivableAdvertisementFeesEarnedRevenueearned,tobecollectedlater113411$4,200$4,200會(huì)計(jì)英語(yǔ)課件第93頁(yè)93/115DateDescriptionPost.Ref.DebitCredit

Jan.5OfficeEquipmentCash

AccountsPayablePartialpaymentofofficeequipment146111212$3000$1,500$1,500會(huì)計(jì)英語(yǔ)課件第94頁(yè)94/115DateDescriptionPost.Ref.DebitCredit

Jan.6ArtSuppliesOfficeSupplies

AccountsPayablePurchaseofsuppliesoncredit115116212$1,800$800$2,600會(huì)計(jì)英語(yǔ)課件第95頁(yè)95/115DateDescriptionPost.Ref.DebitCredit

YearMonthDayThenameoftheaccountsdebitedand

creditedAbriefexplanationofthetransactionsDebitamountCreditamount會(huì)計(jì)英語(yǔ)課件第96頁(yè)96/115Revisions1.Posting2.Ledgers會(huì)計(jì)英語(yǔ)課件第97頁(yè)97/115TheTrialBalanceTheequalityofdebitandcreditbalancesintheledgershouldbetestedperiodicallybypreparingatrialbalance.Thestepsinpreparingatrialbalancefollow:會(huì)計(jì)英語(yǔ)課件第98頁(yè)98/1151.Determinethebalanceofeachaccountintheledger.2.Listeachledgeraccountthathasabalance,withthedebitbalancesintheleftcolumnandthecreditbalancesintherightcolumn.Accountsarelistedintheordertheyappearintheledger.3.Addeachcolumn.4.Comparethetotalsofeachcolumn.會(huì)計(jì)英語(yǔ)課件第99頁(yè)99/115JoanMillerAdvertisingAgencyTrialBalanceJanuary31,CashAccountsReceivableArtSuppliesOfficeSuppliesPrepaidRentPrepaidInsuranceArtEquipmentOfficeEquipment$1,7202,8001,8008008004804,2003,000會(huì)計(jì)英語(yǔ)課件第100頁(yè)100/115AccountsPayableUnearnedArtFeesJoanMiller,CapitalJoanMiller,WithdrawalAdvertisingFeesEarnedOfficeWagesExpenseUtilityExpenseTelephoneExpense1,4001,20010070$3,1701,00010,0004,200會(huì)計(jì)英語(yǔ)課件第101頁(yè)101/115TheMeasurementofBusinessIncomeNetIncomeNetincomeisthenetincreaseinowner’sequityresultingfromtheoperationsofthecompany.Netincome,initssimplestform,ismeasuredbythedifferencebetweenrevenuesandexpenses:Netincome=revenues-expenses會(huì)計(jì)英語(yǔ)課件第102頁(yè)102/115Revenues:inthesimplestcase,theyequalthepriceofgoodssoldandservicesrenderedduringperiodoftime.Expenses:expensesarethecostsofthegoodsandservicesusedupinthecourseofgainingrevenues.Oftencalledthecostofdoingbusiness,expensesincludethecostsofgoodssold,thecostsofactivitiesnecessarytocarryonthebusiness.會(huì)計(jì)英語(yǔ)課件第103頁(yè)103/115TheAdjustment1.Apportioningrecordedexpensesbetweentwoormoreaccountingperiods.(deferrals)

PrepaidRent

PrepaidInsurance

ArtSuppliesandOfficeSupplies

DepreciationofPlantandEquipment會(huì)計(jì)英語(yǔ)課件第104頁(yè)104/1152.Apportioningrecordedrevenuesbetweentwoormoreaccountingperiods:Unearnedartfees會(huì)計(jì)英語(yǔ)課件第105頁(yè)105/115PrepaidRentRentExpense400PrepaidRent400會(huì)計(jì)英語(yǔ)課件第106頁(yè)106/115PrepaidInsuranceInsuranceExpense40PrepaidInsura