《实用会计英语》PPT课件.ppt

书名 实用会计英语 第2版 ISBN 978 7 111 45346 8作者 郭梅出版社 机械工业出版社本书配有电子课件 实用会计英语 第二版 主编 郭梅郭丽芳 Unit1GeneralIntroductiontoAccounting StudyObjective Explainwhataccountingis Explainthehistoryofaccounting Identifyusersandusesofaccounting Explaintheaccountingassumption Understandtheaccountingworkingprinciples Doyouknowwhydoestheaccountantknowtheexactnumberofthesheep Howdoestheshepherdknowtheaccountant sjob Whatisaccounting FeatureStory 1 1OriginandDevelopmentofAccounting FunctionofaccountingAncientAccountingAccountinginModernTimes Accountingisabasicandvitalelementineverymodernbusiness Accountinglinksdecisionmakerswitheconomicactivitiesand with theresultsoftheirdecisions Functionofaccounting 4000B C Babylonianswerebigonrecordingthingsindetailedaccounts AncientAccounting LucaPaciolipublishedfirsttextbookdescribingacomprehensivedouble entrybookkeepingsystem 4000B C 1494 AncientAccounting ThefirstknownEnglishbookonthescienceofaccountingwaspublished AprofitableInstrumenttolearntoknowtheorderofthebookkeepingrecords calledDebitandCredit 4000B C 1494 1543 AncientAccounting Abookcompletetreatiseonaccountingsciencewaspublished namedTheMerchantsMirror 4000B C 1494 1543 1635 AncientAccounting Thespecializedfieldofcostaccountingemergedtomeettheneedfortheanalysisofvariouscostsandforrecordingtechniques 4000B C 1494 1543 1635 1900 s AccountinginModernTimes Accountingisinanageofrapidtransition 4000B C 1494 1543 1635 1900 s 2000 s Accountingismovingawayfromitstraditionalproceduralbasetowardsarolewhichemphasizesitssocialimportance AccountinginModernTimes 1 SoleProprietorshipEnterprises 2 GeneralPartnershipEnterprises 3 LimitedLiabilityPartnershipEnterprises 4 CorporationLimited AccountingEntity 1 2AccountingEntity OwnedbyonepersonSimpletoestablishOwnercontrolledTaxadvantages SoleProprietorshipEnterprises OwnedbymorethanonepersonSimpletoestablishSharedcontrolBroaderskillsandresourcesTaxadvantages GeneralPartnershipEnterprises LimitedLiabilityPartnershipEnterprises OnlyforcertainoccupationsLimitedliabilityforpartnershipdebtsandobligationsAlsoalimitationonparticipationinmanagement OrganizedasaseparatelegalentityandownedbystockholdersEasytotransferownershipEasiertoraisefundsNopersonalliability Corporation 1 3AccountingAssumptions AccountingEntityAssumptionGoingConcernAssumptionMoneyMeasurementAssumptionAccountingPeriodAssumption AccountingEntityAssumption GoingConcernAssumption MoneyMeasurementAssumption AccountingPeriodAssumption QualityRequirementsofAccountingInformation TheObjectivityPrincipleTheComparablePrincipleThePertinencePrincipleTheTimelinessPrinciple QualityRequirementsofAccountingInformation 5 TheFullDisclosurePrinciple6 ThePrudencePrinciple7 TheMaterialityPrinciple8 TheRealizationPrinciple Accountingisbasicandvitalinmodernbusiness Thebookkeepingmethodisusedtomakefinancialrecordofbusinesstransactionsandpreparestatementsconcerningassets liabilitiesandoperatingresultsofabusiness 3 Themostfundamentalconceptsforrecordingbusinessareaccountingassumptionsandqualityrequirementsofaccountinginformation 2 Everyaccountingentityisgoinginfortheeconomicactivitiesexpressedincurrency BriefSummary Unit2AccountingEquationandDouble entry StudyObjective Describethechartofaccountsandrecognizecommonlyusedaccounts Definedouble entrysystemandstatetherulesfordoubleentry Stateallthestepsintheaccountingcycle Applythestepsfortransactionanalysisandprocessingtosimpletransactions Whydoestheaccountantmarkthedrawerswith DEBIT and CREDIT Whatisthemeaningofthat FeatureStory WhatisChartofAccountTitle ChartofAccountTitleWhatarethetypesofaccounts 2 1AccountingTitleandAccounts WhatisChartofAccountTitle Achartofaccounttitleissimplyalistofyouraccountsandiskeptbyeverybusinesstorecordandfollowspecificentries ChartofAccountTitle Therearetwopartsinthechartofaccounttitle Oneisaccountnumbers theotherisaccounttitles WhatisanAccount Anaccountisthebasicstorageunitfordatainaccountingforbusinesstransactions Thereareseparateaccountsfortheitemsweusedintransactionssuchascash salariesexpense accountspayable etc Threeparts 1 theTitleoftheaccount2 aleftorDebitside3 arightorCreditsideThealignmentofthesepartsresemblestheletterT Taccount WhatisanAccount Ifthegreatersumisontheleft theaccounthasaDebitBalance TotaltheEntriestoEachSide Ifthegreatersumisontheright theaccounthasaCreditBalance TotaltheEntriestoEachSide WhataretheTypesofAccounts GeneralLedgerAccountsThegeneralledgerisasummaryofallofthetransactionsthatoccurinthecompany WhataretheTypesofAccounts SubsidiaryLedgerAccountsEachsubsidiaryledgeraccount SL isidentifiedwithageneralledgeraccount GL throughuseofanattributeknownastheaccountnumber TherearetwopossibletypesofGL SLrelationships OneGLtoOneSLOneGLtoManySLs 2 2AccountingElementsandAccountingEquation AccountingElementsAccountingEquation AccountingElements Accountingelementsareabasicclassificationofaccountingobjectives andembodytheobjectofaccountingpractices AccountingElements Liabilities Owners Equity Revenue Profit AccountingElements Assets Expenses AccountingElements AssetsAssetsareresourcesownedbyabusiness Theyareusedincarryingoutsuchactivitiesasproduction consumptionandexchange AccountingElements LiabilitiesLiabilitiesarecreditorclaimsagainstassets Liabilitiesareexistingdebtsandobligations AccountingElements Owners EquityOwners Equityreferstotheinterestoftheinvestorsremaininginthenetassetsofanenterprise RevenueRevenuereferstothefinancialinflowstoanenterpriseasaresultofthesaleofgoodsandservices andotherbusinessactivitiesoftheenterprise AccountingElements ExpensesExpensesrefertotheoutlaysincurredbyanenterpriseinthecourseofproductionandoperation ProfitProfitistheoperatingresultsofanenterpriseinanaccountingperiod AccountingEquation Assets Liabilities Owners Equity A L OE equaldebitsandcreditsmadeaccountsforeachtransactiontotaldebitsalwaysequalthetotalcreditsaccountingequationalwaysstaysinbalance AccountingEquation Assets Liabilities Owners Equitybeg Revenue Expenses Assets Expenses Liabilities Owners Equitybeg Revenue Assets Liabilities Owners Equity 2 3DoubleEntry DefinitionofDouble EntryAccountingRulesofDouble EntryAccounting Doubleentrybookkeepingisamethodofrecordingtransactions whichallowsacheckonaccuracyoftherecording DefinitionofDouble EntryAccounting RulesofDouble EntryAccounting Rule1 ThedualityruleRule2 ThedirectionalruleRule3 Debitisontheleftandcreditisontheright Rule1 Thedualityrule Debitisontheleftandcreditisontheright Debits IncreaseassetsandexpensesDecreaseliabilities Owner sEquityandrevenues Rule2 Thedirectionalrule DecreaseassetsandexpensesIncreaseliabilities Owner sEquityandrevenues Credits Rule2 Thedirectionalrule Rule3 Debitisontheleftandcreditisontheright Thereisatleastonedebitandonecreditforeachtransaction 2 4AccountingCycle Whatistheaccountingcycle AccountingCycleSteps Whatistheaccountingcycle Theaccountingprocessisaseriesofactivitiesthatbeginswithatransactionandendswiththeclosingofthebooks Thisprocessisrepeatedeachreportingperiod soitisreferredtoastheaccountingcycle AccountingCycleSteps Step1 Transactionsareanalyzedonoriginalvouchersandarerecordedinrecordingvouchers Step2 Informationistransferredfromtherecordingvoucherstothesubsidiaryledgeraccounts Step3 Prepareatrialbalancefromtheaccountbalanceinthesubsidiaryledger AccountingCycleSteps Step4 Informationistransferredfromthesubsidiaryledgeraccountstothegeneralledgeraccounts Step5 A