《管理会计课前回顾》PPT课件.ppt

Accounting Review 会计回顾 Power of Accounting Accounting is a system that Identifies, Measures，Records, Communicates information that is Relevant, Reliable, Consistent, Comparable to help users make better decisions n会计是对经济活动进行确认、记录、传递相关的、 可靠的、可比较的会计信息，为使用者制定决策服 务的信息系统。 Business Profit Revenues: Amounts earned from selling products or services 收入指企业在销售商品、提供劳务或让渡 资产使用权时形成的经济利益的总流入 Expenses: Costs incurred with revenues 费用指企业为获得收入而发生的的各项 支出，即为获取收入而支付的代价 Revenues- Expenses=Profit/Loss Focus of Accounting 会计的本质 Identifying Economic Events Recording Economic Events Reporting and Analyzing Economic Events Accounting and Technology 会计与技术 nReduces time, effort and cost of record-keeping nImproves clerical accuracy nChanges the way we store, process and summarize large masses of data Forms of Organization 企业的组织形式 Business :Sole Proprietorship Partnership Corporation Non-business Users of Accounting Information 会计信息的使用者 Internal Users 内部使用者 Managers ,Officers ,Internal Auditors Sales Managers ,Budget Officers Controller External Users 外部使用者 Lenders ,Shareholders ,Government , Labor Unions ,External Auditors , Customers Financial Accounting and Managerial Accounting 财务会计与管理会计 nFinancial accounting is the area of accounting aimed at serving external users. nIts primary objective is to provide external reports called financial statements to help users analyze an organizations activities. nManagerial accounting is the area of accounting aimed at serving the decision-making needs of internal users. nIt provides special purpose reports customize to meet the information needs of internal users. ngeneral accounting, cost accounting, budgeting, internal auditing, management consulting Financial Statements 财务报表 Financial statements report on the financial performance and condition of an organization. 财务报表用于反映企业的财务状况和经营成果. There are four major financial statements Income Statement损益表 Balance Sheet资产负债表 Statement of Owners Equity所有者权益变动表 Statement of Cash Flows现金流量表 nA balance sheet reports on an organizations financial position at a point in time n资产负债表是用于反映企业有某一特定时点 的财务状况的财务报表。它是静态报表。 nThe income statement , statement of owners equity and statement of cash flows report on performance over a period of time n损益表、所有者权益变动表和现金流量表用 于反映企业在某一期间里的经营成果、所有 者权益变动情况和现金流动情况，它们是动 态报表。 Income Statement Statement of Owners Equity Balance Sheet Generally Accepted Accounting Principles (GAAP) 一般公认会计原则 1.Business Entity Principle A business is accounted for separately from its owner or owners. 2. Objectivity Principle Financial statement information is supported by independent, unbiased evidence. n3. Cost Principle Financial statements are based on actual costs incurred in business transactions. n4.Going-Concern Principle A business continues operating instead of being closed or sold. n5.Monetary Unit Principle Express transactions and events in monetary units. n 6.Revenue Recognition Principle Revenue is recognized when earned, not just when cash has been received. Accounting Equation 会计恒等式 nThe accounting equation must remain in balance after each transaction. nAssets=Liabilities + Equity n资产 =负债 +所有者权益 The Accounting Cycle 会计周期 1. Analyze Transactions 2. Journalize 3. Post 4. Prepare Unadjusted Trial Balance 5. Adjust 6. Prepare Adjusted Trial Balance 7. Prepare Statements 8. Close 9. Prepare Post-Closing Trial balance The Account 账户 nThe account is a detailed record of increases and decreases in specific assets, liabilities and equities. n账户是对会计要素的具体内容所作的进一 步分类，反映有关会计要素具体内容的增 减变动及其结果。 nAsset Accounts资产类账户 Assets are resources controlled by an organization that have current and future benefits. cash, accounts receivable, notes receivable, office supplies, store supplies, prepaid insurance, equipment, buildings, land nLiabilities Accounts负债类账户 Liabilities are obligation to transfer assets or provide services to other entities. accounts payable, notes payable, unearned revenues, other liabilities nEquity Accounts所有者权益类账户 owners capital, owners withdrawal, revenues, expenses The T-Account “T”字型账户 nThe T-account is used as a simple tool for illustrating the balance in a given account . n Account Title (Left Side) Debit (Right Side) Credit Balance of an Account nAn account balance is the difference between the increases and decreases in an account.账户余额是账户增加数与 减少数的差额. nTotal increases Total decreases =Balance Debits and Credits Within every individual account, debits and credits have opposite effects. Therefore, in an account where a debit is an increase, a credit is a decrease and vice versa. Double-Entry Accounting 复式记账法 nDouble-entry accounting means every transaction affects and is recorded in at least two accounts. n复式记账原理是对发生的每一项经济业务，都以 相等的金额、在相互联系的两个或两个以上账户 中进行登记的方法。 nThe total amount debited must equal the total amount credited for each transaction. The system for recording debits and credits follows from the accounting equation: Assets = Liabilities + Owners Equity Equity Owners capital- Owners withdrawals+ Revenues- Expenses Normal Balances nThe normal balance of each account refers to the debit or credit side where increases are recorded Assets= Liabilities + Owners Equity Debit Credit Debit Credit Debit Credit + - + - + - Normal Normal Normal owners capital- withdrawals + revenues- expenses Debit Credit Debit Credit - + - + Normal Normal Debit Credit Debit Credit + - + - Normal Normal The Ledger 账簿 nA ledger is a record containing all accounts used by a business. ( a ledger is often referred to as “the books”) n账簿，是由具有一定格式而又互相联系的 账页所组成，用以全面、系统、连续记录 各项经济业务的簿籍，是编制财务报表的 依据，也是保存会计资料的重要工具。 Trial Balance 试算平衡表 nA trial balance is a list of accounts and their balances at a point in time, and are reported in the debit or credit column of the trial balance. n试算平衡表是列示企业在某一时点上使用 的所有账户名称及其余额信息的汇总表。 Accrual Basis Accounting & Cash Basis Accounting 权责发生制与收付实现制 nAccrual basis accounting means that revenues and expenses are recognized or recorded when earned or incurred regardless of when cash is received or paid. n权责发生制，也称应收应付制。它是以权 利或责任的发生与否为标准，来确认收入 和费用。 Accrual Basis Accounting & Cash Basis Accounting 权责发生制与收付实现制 nCash basis accounting means that revenues and expenses are recognized or recorded