会计专业英语教案To Post from a Journal to a Ledger教案

淄博职业学院《会计英语》初九年级数学教案教学设计方案教师:孙晓媛序号:五授课时间第五周周一第三-四节授课班级P一四会计三,四班上课地点南区B四一六教学单元名称UNIT五课时数二教学目地ToPostfromaJournaltoaLedger教学重点ToPostfromaJournaltoaLedger教学难点ToPostfromaJournaltoaLedger目地群体会计专业大专学生教学环境多媒体教室B四一六教学方法讨论,启发,演示,讲练结合时间安排初九年级数学教案教学设计一零分钟一零分钟一,英语试听英语视频二,专业术语五零分钟三,典型例句四.三.一GeneralLedgerGeneralledger,sometimesknowingasthenormalledger,isthemainaccountingrecordofabusiness.Everyaccountthatisonyourchartofaccountswillbeincludedinyourgeneralledgerandshouldbesetupinthesameorderastheyareonyourchart.Thegeneralledgerisasummaryofallofthetransactionsthatapanyhaveundergone.Whilethegeneralledgerdoesnotincludeeverysingleaccountingentryinagivenperiod;itdoesreflectasummaryofalltransactionsmade.Itisusuallydividedintoatleastfivemaincategories.Thesecategoriesgenerallyincludeassets,liabilities,owners’equity,revenueandexpense.Generally,blocksofnumbersareassignedtovariousgroupsofaccounts.Asimplechartstructureistohavethefirstdigitrepresentthemajorgroupinwhichtheaccountislocated.Thus,accountswhichhavenumbersbeginningwith一areassets;二,liabilities;三,capital;四,ine;and五,expenses.Thesecondorthethirddigitdesignatesthepositionoftheaccountinthegroup.Example:Numericaldesignationsfortheaccountgroupsundertwo-digitandthree-digitmethods:AccountGroupTwo-digitThree-digit一.Assets 一零~一九 一零零~一九九二.Liabilities 二零~二九 二零零~二九九三.Capital 三零~三九 三零零~三九九四.Ine 四零~四九 四零零~四九九五.Expenses 五零~五九 五零零~五九九四.三.二SubsidiaryLedgerEachsubsidiaryledgeraccount(SL)isidentifiedwithageneralledgeraccount(GL)throughuseofanattributeknownasaccountnumber.ThisnumberestablishestwokindsofrelationshipsbetweentheSLandGLaccount.(一)OneGLtoOneSL.Inthisrelationship,thebalanceintheGLaccountisupdatedbyasingleSLaccount.Itprovidesdetailsforthegeneralledgers,tohelpthemanagerstoknowhowthetransactionsaffectthefinancialpositionoftheaccount.Inthiscase,theGLandtheSLaccountsusuallyhavethesameaccountname.(二)OneGLtoManySLs.Inthisrelationship,severalSLaccountsupdatethesameGLaccount.Thisstructureisusefulwhenthecashbalancemustbemonitoredatahigherlevel.Forexample,tomonitorthedetailofthebankdepositwhoseaccounttitleis"cashinbank",wecanestablishseveralsubsidiaryledgeraccounts,suchas"cashinbank-AgriculturalBankofChina","Cashinbank—BankofChina",and"Cashinbank—ChinaConstructionBank".Theadvantagesofasubsidiaryledgeraremultifaceted.Itreducesledgerdetail.(二)Itpermitsbetterdivisionoflabor.(三)Itpermitsadifferentsequenceofaccounts.(四)Itpermitsbetterinternalcontrol.四.三.三PostingPostingmeanstransferringtheamountsfromthejournaltotheaccountsintheledger.Debitsinthejournalarepostedasdebitsintheledger.TheinitialinvestmenttransactionofCaryLyonispostedtotheledger,asshowninExhibit四-五.putersperformthistedioustaskquicklyandwithouterror.daryentry.Thevarioustransactionsareevidencedbysalesreceipts,purchaseinvoices,checkstubs,andsoon.Sincethejournalistheaccountingbookinwhichtransactionsarefirstrecorded,itissometimescalledthebookoforiginalentry.Itisalsocalledthedaybookbecausethejournalisachronological(day-by-day)recordofallbusinesstransactions.四.二.二TypesofJournal一.GeneralJournalGeneraljournalhasonlytwoamountcolumns,onefordebitsandtheotherforcredits;itmaybeusedforallthetypesoftransactions.Toillustratejournalizing,wepresentthestandardformofgeneraljournalinExhibit四-一.(二)Briefexplanation.Theaccounttitletobedebitedisenteredonthefirstline,andthenameoftheaccounttobecreditedisenteredonthelinebelowandindented.Abriefexplanationofthetransactionisusuallymadeonthelinebelowthecredit.Generally,ablanklineisleftbetweentheexplanationandthenextentry.(三)P.R.(PostingReference).Nothingisenteredinthecolumnuntiltheparticularentryisposted;thatis,untiltheamountsaretransferredtotherelatedledgeraccounts,acheckmarkiswritteninthe