《国际会计学》PPT课件

国际会计学,中山大学南方学院会计系刘璐,ContentsTheroleofsourcedocumentsTheneedforbooksofprimeentrySalesandpurchasedaybooksCashbookPettycash,PartCSource,recordsandbooksofprimeentry,TypesofsourcedocumentsBusinesstransactionsarerecordedonsourcedocuments.Examples:Quotation.Abusinessmakesawrittenoffertoacustomertoproduceordelivergoodsorservicesforacertainamountofmoney.Salesorder.Acustomerwritesoutorsignsanorderforgoodsorservicesherequires.Purchaseorder.Abusinessordersfromanotherbusinessgoodsorservices,suchasmaterialsupplies.Goodsreceivednote.Alistofgoodsthatabusinesshasreceivedfromasupplier.,Theroleofsourcedocuments,Goodsdespatchednote.Alistofgoodsthatabusinesshassentouttoacustomer.Invoice.Statement.Adocumentsentoutbyasuppliertoacustomerlistingallinvoices,creditnotesandpaymentsreceivedfromthecustomer.Creditnote.Adocumentsentbyasuppliertoacustomerinrespectofgoodsreturnedoroverpaymentsmadebythecustomer.Debitnote.Adocumentsentbyacustomertoasupplierinrespectofgoodsreturnedoroverpaymentsmadebythecustomer.Remittanceadvice.Adocumentsentwithapayment,detailingwhichinvoicesarebeingpaidandwhichcreditnotesoffset.Receipt.Awrittenconfirmationthatmoneyhasbeenpaid.,InvoicesInabusiness,thesuppliersendoutaninvoicetothecustomer.Thedetailsontheinvoiceshouldmatchthedetailsonthesalesorder.Thecustomersreceivesaninvoicefromthesupplier.Thedetailsontheinvoiceshouldmatchthedetailsonthepurchaseorder.Theinvoiceisoftenproducedonmulti-partstationery.InformationontheinvoiceNameandaddressofthesellerandthepurchaserDateofthesaleDescriptionofwhatisbeingsoldQuantityandunitpriceofwhathasbeensoldDetailsoftradediscount,ifanyTotalamountoftheinvoiceincludingdetailsanyofsalestaxSometimes,thedatebywhichpaymentisdue,andothertermsofsaleUsesofmulti-partinvoicesTocopytocustomerasarequestforpaymentSecondcopytoaccountsdepartmenttomatchtoeventualpaymentThirdcopytowarehousetogenerateadespatchofgoods,asevidencedbyagoodsdespatchednoteFourthcopystapledtosalesorderandkeptinsalesdepartmentasarecordofsales,ThecreditnoteAcreditnoteisadocumentrelatingtoreturnedgoodsorrefundswhenacustomerhasbeenovercharged.Itcanberegardedasanegativeinvoice.Acreditnoteissometimesprintedinredtodistinguishitfromaninvoice.Otherwise,itwillbemadeoutinmuchthesamewayasaninvoice,butwithlessdetailandCreditNoteNumberinsteadofInvoiceNumber.Example:ChinaSuppliessentoutaninvoicefor20dinnerplates,butthetypistaccidentallytypedinatotalat$162.10,insteadof$62.10.Thechinashophasbeenoverchargedby$100.WhatisChinaSuppliestodo?TheChinaSuppliescansendoutacreditnote.,Goodsreceivednotes(GRNs)recordareceiptofgoods,mostcommonlyinawarehouse.Theymaybeusedinadditiontosuppliersadvicenotes.OftentheaccountsdepartmentwillrequiretoseetherelevantGRNbeforepayingasuppliersinvoice.EvenwhereGRNsnotroutinelyused,thedetailsofaconsignmentfromasupplierwhicharriveswithoutanadvicenotemustalwaysberecorded.,Theneedforbooksofprimeentry,Booksofprimeentryarebooksinwhichwefirstrecordtransactions.Themainbooksofprimeentryare:SaledaybookPurchasedaybookSalesreturndaybookPurchasereturnsdaybookJournalCashbookPettycashbook,ThesalesdaybookThesalesdaybookisthebookofprimeentryforcreditsales.,Salesandpurchasedaybooks,Mostbusinessesanalysetheirsales.Forexample,thisbusinesssellsbootsandshoes.Thenthesalesdaybookmightlooklikethis.,Salesandpurchasedaybooks(contin),ThepurchasedaybookThepurchasedaybookisthebookofprimeentryforcreditpurchases.,Thereisnoinvoicenumbercolumn,becausethepurchasedaybookrecordsotherpeoplesinvoices,whichhaveallsortsofdifferentnumbers.,Inthisexample,threeoftheinvoicesrelatedtogoodswhichthebusinessintendtore-sellandtheotherinvoicewasanelectricitybill.,ThesalesreturnsdaybookThesalesreturnsdaybookisthebookofprimeentryforcreditnotesraised.,Salesandpurchasedaybooks(contin),Whereabusinesshasveryfewsalesreturns,itmayrecordacreditnoteasanegativeentryinthesalesdaybook.,ThepurchasereturnsdaybookThepurchasereturnsdaybookisthebookofprimeentryforcreditnotesreceivedfromsuppliers.,Salesandpurchasedaybooks(contin),Abusinesswithveryfewpurchasereturnsmayrecordacreditnotereceivedasanegativeentryinthepurchasedaybook.,ThecashbookThecashbookisthebookofprimeentryforcashreceiptsandpayments.Itmaybeamanualrecordoracomputerfile.Itisalsoadaybook.Example:CashbookAtthebeginningof1September,RobinPlentyhad$900inthebank.During1September207,RobinPlentyhadthefollowingreceiptsandpayments.,Cashbook,Cashsale:receiptof$80PaymentfromcreditcustomerHay$400lessdiscountallowed$20PaymentfromcreditcustomerBeen$720PaymentfromcreditcustomerSeed$150lessdiscountallowed$10Chequereceivedforcashtoprovideashort-termloanfromLenDinger$1,800Secondcashsale:receiptof$150Cashreceivedforsaleofmachine$200PaymenttosupplierKew$120PaymenttosupplierHara$310Paymentoftelephonebill$400Paymentofgasbill$280$100incashwithdrawnfrombankforpettycashPaymentof$1,500toHessfornewplantandmachinery,*b/d=broughtdown(iebroughtforward),Withanalysiscolumnscompleted,thecashbookgivenintheexampleabovemightlookasfollow:,Cashbook(contin),BankstatementWeeklyormonthly,abusinesswillreceiveabankstatement.Bankstatementshouldbeusedtocheckthattheamountshownasabalanceinthecashbookagreeswiththeamountonthebankstatement,andthatnocashhasgoingmissing.,Whatispettycash?Mostbusinesskeepasmallamountofcashonthepremisestomakeoccasionsmallpaymentsincash,egstaffrefreshments,postagestamps,topaytheofficecleaner,etc.Thisisoftencalledthecashfloatorpettycashaccount.SecurityofpettycashKeepingcash(eveninsmallamounts)onthepremisesisasecurityrisk.Thereforeapettycashsystemisusuallysubjecttostrictcontrols.Paymentisonlymadeinrespectofauthorisedclaims.Allclaimsaresupportedbyevidence.,Pettycash,AuthorisationAnemployeemustcompleteapettycashvoucherdetailingtheexpensesclaimed.Usuallyreceiptsmustbeattachedtothevoucher.Thecompletedvoucherthenneedstobesignedbytheemployeesmanagertoauthorisepayment.EvidenceAllpettycashvouchersmusthavereceiptsfortheexpenditureattached,asevidencethattheemployeehasreallyincurredthatcost.,ThepettycashbookApettycashbookisacashbookforsmallpayments.,Pettycash(contin),Imprest