《会计学总结》ppt课件

1、Chapter one Introduction about accountingDefinitionClassificationEthicsStandard SettingObjectives of FAFundamental conceptsQualitative CharacteristicsElementsEquationRecognition & Measurement conceptsBasic assumptions of accountingBasic Principles of AccountingModified basic principlesProfessional w

2、ords: Accounting Financial accounting Managerial accounting Reliability Relevance Comparability Consistency Timeliness Understandability Feedback value Predict value Assets Liabilities Equity Accounting equation Investment by owners Distributions to owners Comprehensive income Revenue Expense Gains

3、Losses Accrual basis Cash basis Revenue expenditure Capital expenditure Materiality Conservatism Matching Historical cost Substance over form The cost-benefit relationship Economic Entity Assumption Going-concern Assumption Periodicity Assumption Monetary Unit Assumption Recognition RealizationChapt

4、er TwoBasic termsAccountLedgerJournalPostingTrial balanceAdjusted entryClosing entryBasic methodsT-accountDouble entryIdentification and MeasurementOf transactions and other eventsReversing entries(optional)Post-closing trial balance(Optional)Closing(nominal accounts)Statement preparationIncome Stat

5、ementBalance sheetCash flowsJournalizationGeneral journalCash receipts journalPurchases journalOther special journalsPostingGeneral ledger Subsidiary ledgersTrial balance preparationAdjustmentsAccrualsPrepaymentsEstimated itemsWork sheet(optional)Adjusted trial balanceThe Accounting CycleProfessiona

6、l terms Account Ledger General ledger Subsidiary ledger Journal General journal Special journal Posting Closing entries Double-entry system Nominal or temporary accounts Permanent or real accountChapter Three F/SB/SI/SCFSClassificationFormatclassificationNotesformatStatement of R/EThe definition of

7、CashClassificationFormat Supplementary information:Auditors reportMs D&AThe contentsexampleThe contentexampleProfessional terms Balance sheet Current assets Non-current assets Current liabilities Working capital Long-term liabilities Account form Report form Income statement Single-step income state

8、ment Multiple-step income statement The statement of cash flows Operating activities Investing activities Financing activities Direct method Indirect method Retained earning EPSChapter FourCash & cash equivalentReceivablesInventoryShort-term investmentDefinition of cashCash managementBank reconcilia

9、tionCash equivalentAccount receivableDiscountUncollectible A/RQuantityCost flow assumptionImpairmentValue methodsTypesInternal controldefinitioncontentsProfessional terms Cash equivalent Receivables Trade receivables Non-trade receivables Trade discounts Cash discounts Gross method Net method Uncoll

10、ectible accounts receivable Direct write-off method The allowance method The percentage-of-sales approach The percentage-of-receivables approach The aging schedule Periodic inventory system Perpetual inventory system The specific identifiation method The FIFO The LIFO Weighted average Moving weighte

11、d average Impairment The historical cost The lower of cost or market method Trading securities Securities held to maturity Securities available for sale Internal control Control Environment Risk Assessment Control activities Communication Monitoring activitiesChapter fiveLong-termassetsFixed assets

12、(PPE)Long-term investmentIntangible assetsvaluationDepreciationImpairmentdipositionInvestments in equity securities Investment in debt securitiesCharacteristics valuationamortizationNon-monetary transactionsimilardissimilarProfessional terms PPE Depreciation A lump-sum purchase Capital expenditures

13、Revenue expenditures The salvage value Activity method Straight-line method Decreasing charge method Sum-of-the-years digits method Declining-balance method Equity investment Debt investment Cost method Equity method The consolidation Significant influence Intangible assets Franchises Goodwill Non-m

14、onetary transactionChapter 6Current liabilityLong-term liabilityPayableDeferral Current maturitiesBonds payableContingenciesProfessional terms Unearned revenue Estimated liability Discount Premium Effective interest method contingencyChapter 7Sole proprietorshipPartnershipCorporationOwners equityTre

15、asure stockProfessional terms Sole proprietorship Partnership General partnership Limited partnership Limited liability partnership Corporation Contributed capital Retained earnings Treasury stock The cost method The par value method Common stock Preferred stock Preemptive rightChapter 8Cost accountingManagerial accountingAuditingdefinitionclassificationAudit opinionProfessional terms Cost accou