Fundamental-accounting-principles-会计学原理1234689.docx

此文档收集于网络，如有侵权请联系网站删除会计学原理 概念整理l Chapter 1 Accounting in Business第一章 商业会计1.会计信息使用者User of accounting information1. 外部信息使用者： External users of accounting information are not directly involved in running theExternal information user organization 银行 Banks 储蓄贷款机构savings and loans 使 用 债权人 消费合作社 co-ops Lenders（creditors） 抵押 mortgage 金融机构 finance companies 通用财务报表 股东 、董事会general-purpose financial statement shareholders（investors）、board of directors 外部审计人员 external (independent) auditors员工 employees工会 labor union 美国国税局 the internal revenue service（IRS）政府管理机构 Regulators 公用事业委员会 Utility boards证券管理机构 securities regulators 选举人 voters立法者 legislators政府官员 government officials捐赠人 contributors供应商 suppliers 2.内部信息使用者: Internal users of accounting information are those directly involved in managing andInternal information users operating an organizations 研发经理 research and development managers使 用 采购经理 purchasing managers 人力资源经理 human resource managers 生产经理 production managers管理会计 销售经理 distribution managersManagerial accounting 营销经理 marketing managers 服务经理 service managers 内部控制： Internal controls are procedures designed to protect company property and equipment, ensureInternal controls reliable accounting reports,promote efficiency , and encourage adherence to company policies2. 会计领域的工作机会 Opportunities in accounting 1）四大领域 财务 financial 管理 managerial 税收 taxation相关领域 accounting-related （见表 accounting opportunities Page4 ） 2）会计工作所占比例 私用会计 private accounting Accounting jobs by area 公共会计 public accounting 政府、非营利机构及教育机构 government，not-for-profit and education （见表 accounting jobs by area Page4） 3）会计证书 CPA certified public accounting 注册公共会计师 Accounting certificate CMA certificate in management accounting 注册管理会计证书 CIA certified Internet auditor 注册内部审计证书 CB certified bookkeeper 注册簿记员 CPP certified payroll professional 注册薪金专家 PFS personal financial specialist 个人理财专家 4）一些会计岗位的薪酬 Salaries for several accounting position （Page 5）3. 会计基本原则Fundamentals of accounting1.概念 accounting is guided by principles ，standards，concepts and assumptions。2. 进行理论决策的指导方针 Ethics-a key concept 识别 分析 决策 Identity ethical concerns analyze options make ethical decision 3. Ethics of business and the social responsibility4. 公认会计原则 Generally accepted accounting principles1. 目的：make information in financial statements relevant，reliable，and comparable。 2.指定会计准则 setting accounting principles两家机构 美国财务会计准则委员会 FASB financial accounting standards board （private）Two main groupes 证券交易委员会 SEC securities and exchange commission （government） 国际会计准则理事会 IASB Inernational accounting standards board 国际财务报告准则 IFRS Inernational financial reporting standards 3. 会计准则 通则 客观性 objectivity Principle Principles of accounting general principles 成本 cost Principle 持续经营 going concern Principle 货币单位 monetary Principle 收入确认原则 取得 revenue is recognized when earned Recognition principle 收入形式 proceeds from selling products andservices need not be in Cash 现金+实物价值 Cash+any other items 会计主体原则 独资企业 proprietary Business entity principle 合伙企业 partnership 公司 corporation 双重课税 S公司是例外具体准则 specific principlesl 合伙企业 3种合伙人承担的有限责任1.LP 有限合伙企业 普通合伙人承担无限责任Limited partnership 有限合伙人以投资额为限承担相应责任2.LLP 有限责任合伙企业 对自己及其手下的行为负责Limited liability partnership3.LLC 有限责任公司 税收与独资企业相同Limited liability company5. 财务报表 损益表 income statement - revenue/expense 所有者权益表 statement of owners equity-beginning capital /ending capital Increase investment Events Income Decrease withdrawal Net loss assets Cash 资产负债表 balance sheet Supplies Equipment Liabilities operating activities 现金流量表 statement f Cash flows Investing Financingl Chapter 2 Analyzing and Recording Transactions第二章 交易分析和记录 1.分析和记录过程Analyzing and recording process原始凭证 记录 过入总账 试算平衡表 Source document recording posting to Ledger trial balance1.原始凭证 Source document2.账户及其分析 the account and its analysis 资产类账户 asset accounts 账户概念及分类 负责类账户 liability accounts 所有者权益类账户 equity accounts 总分类账概念： General Ledger （Ledger）is a recordcontaining all accounts used by a company.l 资产类账户 现金 Cash accountasset accounts 应收账款 accounts receivable（赊销 credit sales） 应收票据 note receivable accounts /promissory note （期票 ） 预付账款 prepaid accounts 保险 prepaid insurance（预付费用 prepaid expenses） 费用账户 预付租金 prepaid rent Expense accounts 预付服务费 prepaid services物料 supplies 费用账户 办公用品 （文具纸张笔）Expense accounts office supplies (stationary、paper、toner、pens) 商店用品 （ 包装材料、塑料袋、纸袋.） Store supplies （packaging materials、plastic、paper bags）设备 equipment 费用账户 办公设备 office equipment（计算机 computer） Expense accounts 商店设备 （柜台、陈列柜、梯子、收银机） Store equipment （counters、showcases、ladders、hoists）建筑物（商铺 、办公室、仓库、厂房）Buildings （Stores、offices、warehouses、factories）土地 land 土地账户 land account l 负债类账户 liability accounts负债人：creditors are individuals and organizations that own the right to receive payment from a company.应付账款 accounts payable应付票据 短期 short-time note payable accountnote payable 长期 long-time note payable account预收账款 订阅费 礼品券 运动队记季票Unarthed revenue magazine subscription gift certificate season tickets sales by sports team 订阅费 商品销售收入 票款收入 Unarthed subscription Unarthed store sales Unarthed ticket revenue应计负债 应付工资 wages payableAccrued liabilities 应缴税收 taxes payable付利息 interest payablel 所有者权益类账户 equity accounts权益 所有者资本 owners capitalEquity 所有者提取 owners withdrawals所有者收入revenues 所有者费用 expenses 收入账户 销售收入 sales Revenue accounts 佣金收入 commissions earned专业费用收入 professional fees earned租金收入 insurancerent earned利息收入 interest revenue 费用账户 广告费 advertising expense expense accounts 储藏费 store supplies expense办公室职员工资费 office salaries expense租金费 rent expense公共事业支出费 utilities expense保险费 insurance expense2. 交易分析与会计处理 Analyzing and recording transactionsl 分类账：Ledger ：the collection of all accounts for an information systeml 会计科目表 chart of accounts 编号列表 l T形账户是理解一项或多项交易所带来的影响的一个工具T-account represent a Ledger account and is a tool used to understand the effects of one more transactions.账户名称左：借方 右：贷方Dr Cr账户余额：account balance借方余额：debit balance贷方余额：credit balance零余额：zero balancel 复式记账法 : 每一笔交易至少会和对两个账户产生影响，要在这两个账户中分别记录。Double-entry accounting : each transaction affect and be recorded in，at least two accounts.l 登记日记账和过账 1.分析交易活动与原始凭证Journalizing and posting transactions analyze transaction & source document2.运用借贷记账法 Apply double-entry accounting3.登记日记账记录（普通日记账 general journal）Record journal entry4.将会计分录过入总分类账Post entry to Ledger（普通日记账general journal 总分类账Ledger）l 登入日记账 交易日期 date of transaction jornalizing transactions 涉及的账户名称 titles of affected accounts 借贷金额 dollar amount of each debit and credit 交易活动说明（内容摘要）explanation of the transaction过账索引 posting reference （PR）column 三栏式账户 balance column account 与T形账户相似之处： 都没有借方栏、贷方栏Its similar to a T-account in having columns for debits and credits.不同之处： 三栏式账户增设了“交易日期、内容摘要、余额”三栏Its different in including transactions date and explanation columns.l 过账 posting journal entries 1. 确定分录过入总分类后应借记的账户，填写分录日期。在PR栏中填写日记账页码，填 写借方金额，填写对方余额。（字母G代表general journal）Identify the Ledger account that is debited in the entry. Then，in then Ledger，enter the entry date，the journal and Page in the PR column，the debit amount and the new balance of the ledger account. 2. 将总分类账的账面编号填入日记账的PK栏Enter the Ledger account number in the PR column of the journal.3. 贷方 重复Repeat the first two steps for credit entries and amounts.4. 贷方 重复Repeat the first two steps for credit entries and amounts.l 交易活动分析 实例分析 16笔业务 analyzing transactions-an illustration会计等式分析 accounting equation analysis3. 试算平衡 Trial balance1.试算平衡表：是指某一时点上的各种账及其余额飞列表Trial balance：is a list of accounts and their balances at a piont in time.2.编制计算平衡表 1.列出每个账户的名称及其余额Preparing a Trial balance list each account title and its amount(from ledger)in the trail balance.2.算借方账户余额合计和贷方账户余额合计 Computer the total of debit balances and the total of credit balances.3.检验借贷是否相等 Verify (prove) total debit balances equal total credit balances.3.如何查找和更正错误？ 6步Searching for and correcting errors 6 steps4.利用计算平衡表编制财务报表 using a trial balance to prepare financial statements1) 损益表 IS income statement2) 所有者权益表 SE statement of owners equity3) 资产负债表 BLS balance sheetl Chapter 3 Adjusting Accounts and Preparing Financial Statements第三章 调整账户和编制财务报表1.会计分期与会计报告 timing and reporting1.会计期间 the accounting period会计分期原则 time period principles会计或报告期间 accounting or reporting period年度财务报表 annual financial statements中期财务报表 interim financial statements会计年度 fiscal year 自然营业年度 natural business year2.权责发生制和收付实现制 Accrual basis verse Cash basis权责发生制（会计） Accrual basis accounting 收付实现制（会计） Cash basis accounting两个原则要遵守 3.收入和费用的确认 recognizing revenues and expenses 收入确认原则 revenue recognition principle配比原则 matching principle4.账项调整 adjusting accounts调整分录 adjusting entry5.账项调整类型 framework for adjustments 账项调整 费用/收入确认之前支付/收到的现金 预付（递延）费用 预付保险费 Adjustments paid（received）Cash before prepaid（deferred） prepaid insurance expense（revenue）recognized expenses 物料 supplies 其他预付费（租金） 资产类账户 other prepaid expenses 折旧 厂房资产（直线法 备抵账户） Depreciation , plant assets, straight-line depreciation , contra account 预收（递延）收入 订阅费 subscriptions Unearthed（deferred） 运动队预售款 Revenues deferred game revenues负债类账户 公司预售入 费用/收入确认之后支付/收到的现金 应计费用 应付工资 accrued salaries expense paid（received）Cash before accrued expenses 应付租金 accrued rent expense expense（revenue）recognized 应付税款 accrued taxes expense应付利息 accrued interest expense 负债类账户 未来支付应计费用 Future payment of accrued expense 应计收入 应计服务费收入 accrued services revenueaccrued revenues 利息收入accrued interest revenue 未来收到应计收入 Future receipt of accrued revenue 资产类账户6.与财务报表的联系 links to financial statements见图3.12 4种交易类型7.编制财务报表根据 调整后的试算平衡表 adjusted trail balance Preparingfinancial statements 总分类账 Ledger根据试算平衡表 损益表 （收入，费用） 所有者权益（资本，净收益，所有者提取） Trail balance income statement statement of owners equity 资产负债表 现金流量表Balance sheet statement of Cash flowsl Chapter 4 Completing the Accounting Cycle第四章 完成会计循环1.结账过程 closing process概念： an important step at the end of an accounting period after financial statements have been completed 应注意的事项 1.确定哪些账户需要进行结账Identify accounts for closing 2.编制结账分录并将其过账Record and post the closing entries3.编制结账后的试算平衡表Prepare a post-closing trial balance结账的目的 the purpose of the closing process is twofold 1. 每个会计期末，收入，费用及所有者提取账户的余额复归为零以便正确计算下一个会计分期的利润和所有者提取It resets revenue,expense,and withdrawals account balances to zero at the end if each period2. 汇总计算本期的收入和费用It helps in summarizing a period revenues and expenses根据结账，账户可划分为 损益表账户 income statement accounts 临时性账户（虚账户） 所有者提取账户 withdrawals account 期初开设，期末