管理会计课前回顾课件

PowerofAccounting

AccountingisasystemthatIdentifies,Measures，Records,CommunicatesinformationthatisRelevant,Reliable,Consistent,Comparabletohelpusersmakebetterdecisions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。PowerofAccountingAccount1BusinessProfit

Revenues:Amountsearnedfromsellingproductsorservices

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:Costsincurredwithrevenues

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/LossBusinessProfitRevenues:Amou2FocusofAccounting

会计的本质

IdentifyingEconomicEvents

RecordingEconomicEventsReportingandAnalyzingEconomicEvents

FocusofAccounting

会计的本质Iden3AccountingandTechnology

会计与技术Reducestime,effortandcostof

record-keeping

Improvesclericalaccuracy

Changesthewaywestore,processandsummarizelargemassesofdata

AccountingandTechnology

会计与4FormsofOrganization

企业的组织形式Business:Sole

Proprietorship

Partnership

Corporation

Non-business

FormsofOrganization

企业的组织形式5UsersofAccountingInformation

会计信息的使用者InternalUsers

内部使用者Managers,Officers,InternalAuditorsSalesManagers,BudgetOfficersControllerExternalUsers

外部使用者Lenders,Shareholders,Government,LaborUnions,ExternalAuditors,CustomersUsersofAccountingInformatio6FinancialAccountingandManagerialAccounting

财务会计与管理会计Financialaccountingistheareaofaccountingaimedatservingexternalusers.Itsprimaryobjectiveistoprovideexternalreportscalledfinancialstatementstohelpusersanalyzeanorganization’sactivities.FinancialAccountingandManag7Managerialaccountingistheareaofaccountingaimedatservingthedecision-makingneedsofinternalusers.Itprovidesspecialpurposereportscustomizetomeettheinformationneedsofinternalusers.generalaccounting,costaccounting,budgeting,internalauditing,managementconsultingManagerialaccountingisthea8FinancialStatements

财务报表Financialstatementsreportonthefinancialperformanceandconditionofanorganization.财务报表用于反映企业的财务状况和经营成果.TherearefourmajorfinancialstatementsIncomeStatement损益表BalanceSheet资产负债表StatementofOwner’sEquity所有者权益变动表StatementofCashFlows现金流量表FinancialStatements

财务报表Finan9Abalancesheetreportsonanorganization’sfinancialpositionatapointintime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。Theincomestatement,statementofowner’sequityandstatementofcashflowsreportonperformanceoveraperiodoftime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。Abalancesheetreportsonan10IncomeStatementIncomeStatement11StatementofOwner’sEquityStatementofOwner’sEquity12BalanceSheetBalanceSheet13管理会计课前回顾课件14GenerallyAcceptedAccountingPrinciples(GAAP)

一般公认会计原则1.BusinessEntityPrincipleAbusinessisaccountedforseparatelyfromitsownerorowners.2.ObjectivityPrincipleFinancialstatementinformationissupportedbyindependent,unbiasedevidence.GenerallyAcceptedAccounting153.CostPrincipleFinancialstatementsarebasedonactualcostsincurredinbusinesstransactions.4.Going-ConcernPrincipleAbusinesscontinuesoperatinginsteadofbeingclosedorsold.3.CostPrinciple165.MonetaryUnitPrincipleExpresstransactionsandeventsinmonetaryunits.6.RevenueRecognitionPrincipleRevenueisrecognizedwhenearned,notjustwhencashhasbeenreceived.5.MonetaryUnitPrinciple17AccountingEquation

会计恒等式Theaccountingequationmustremaininbalanceaftereachtransaction.Assets=Liabilities+Equity资产=负债+所有者权益AccountingEquation

会计恒等式The18TheAccountingCycle

会计周期1.AnalyzeTransactions2.Journalize3.Post4.PrepareUnadjustedTrialBalance5.Adjust6.PrepareAdjustedTrialBalance7.Prepare

Statements8.Close9.PreparePost-ClosingTrialbalanceTheAccountingCycle

会计周期1.An19TheAccount

账户Theaccountisadetailedrecordofincreasesanddecreasesinspecificassets,liabilitiesandequities.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。TheAccount

账户Theaccountis20AssetAccounts资产类账户

Assetsareresourcescontrolledbyanorganizationthathavecurrentandfuturebenefits.cash,accountsreceivable,notesreceivable,officesupplies,storesupplies,prepaidinsurance,equipment,buildings,landAssetAccounts资产类账户21LiabilitiesAccounts负债类账户

Liabilitiesareobligationtotransferassetsorprovideservicestootherentities.accountspayable,notespayable,unearnedrevenues,otherliabilitiesEquityAccounts所有者权益类账户

owner’scapital,owner’swithdrawal,revenues,expensesLiabilitiesAccounts负债类账户22TheT-Account

“T”字型账户TheT-accountisusedasasimpletoolforillustratingthebalanceinagivenaccount.AccountTitle(LeftSide)Debit

(RightSide)Credit

TheT-Account

“T”字型账户TheT-ac23BalanceofanAccountAnaccountbalanceisthedifferencebetweentheincreasesanddecreasesinanaccount.账户余额是账户增加数与减少数的差额.Totalincreases–Totaldecreases=BalanceBalanceofanAccountAnaccou24DebitsandCreditsWithineveryindividualaccount,debitsandcreditshaveoppositeeffects.Therefore,inanaccountwhereadebitisanincrease,acreditisadecreaseandviceversa.DebitsandCreditsWithine25Double-EntryAccounting

复式记账法Double-entryaccountingmeanseverytransactionaffectsandisrecordedinatleasttwoaccounts.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。Thetotalamountdebitedmustequalthetotalamountcreditedforeachtransaction.Double-EntryAccounting

复式记账法26Thesystemforrecordingdebitsandcreditsfollowsfromtheaccountingequation:Assets=Liabilities+Owner’sEquityThesystemforrecordingdebit27EquityOwner’scapital-Owner’swithdrawals+Revenues-ExpensesEquityOwner’scapital-Owner’s28NormalBalancesThenormalbalanceofeachaccountreferstothedebitorcreditsidewhereincreasesarerecordedAssets=Liabilities+Owner’sEquityDebitCreditDebitCreditDebitCredit+-+-+-NormalNormalNormalNormalBalancesThenormalbala29owner’scapital-withdrawals+revenues-expensesDebitCreditDebitCredit-+-+NormalNormalDebitCreditDebitCredit+-+-NormalNormalowner’scapital-withdrawals+30TheLedger

账簿Aledgerisarecordcontainingallaccountsusedbyabusiness.(aledgerisoftenreferredtoas“thebooks”)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。TheLedger

账簿Aledgerisarec31TrialBalance

试算平衡表Atrialbalanceisalistofaccountsandtheirbalancesatapointintime,andarereportedinthedebitorcreditcolumnofthetrialbalance.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。TrialBalance

试算平衡表Atrialbal32AccrualBasisAccounting&CashBasisAccounting

权责发生制与收付实现制Accrualbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecordedwhenearnedorincurredregardlessofwhencashisreceivedorpaid.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。AccrualBasisAccounting&Cas33AccrualBasisAccounting&CashBasisAccounting

权责发生制与收付实现制Cashbasisaccountingmeansthatrevenuesandexpensesarerecognizedorrecorded