基础会计双语教案

-.z.课程教案2014—2015学年第二学期课程名称：会计英语课程性质：必修课授课班级：涉外会计授课教师：舒教师所属系〔部〕：商贸系总学时：40周学时：2Part1Basicofaccounting教学方法：讲授法、实例法教学目的：掌握资产、负债和所有者权益的会计含义掌握复式记账、货币计量、会计实体、持续经营以及资产计量原则熟悉资产负债表的特征了解资产负债表的主要科目重点和难点：重点：1.Fourbasicfinancialstatements2.Si*elementsofaccounting3.Conceptsthatgovernallaccounting难点：1.Conceptsthatgovernallaccounting学时分配：4课时讲课4课时参考书目："根底会计"2006年7月第2版金跃武主编高等教育"企业会计准则"〔财政部文件〕2006年中国财政经济"根底会计与实务"2005年7月第2版惠芝主编清华大学"根底会计"2005年7月第2版薛洪岩主编立信会计"初级会计实务"〔全国会计专业技术资格考试用书〕2004年9月第1版中国财政经济

Part1Basicofaccounting1.WhatisaccountinganditsroleinBusinessAccountingbranches2.FinancialstatementsBalancesheetInestatementStatementofcashflowsStatementofchangesinequityAssetsAssetsarevaluableresourcesownedbytheentity.Liabilitiesandequityshowthesourcesofassets.LiabilitiesLiabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.Creditors—whohaveaclaimagainsttheassetsintheamountshownastheliabilities.EquityPaid-incapital:providedbyequityinvestorsRetainedearnings:generatedfromprofitsEquityinvestorshaveonlyaresidualclaim.3.Conceptsthatgovernallaccounting(会计核算的根本概念)(1)Thedual-aspectconcept复式记帐概念Thefundamentalaccountingequation:Assets=Liabilities+Equity复式记帐特点在两个或两个以上相互联系的账户中记录一项经济业务，以反映资金运动的来龙去脉。以相等的金额记入相应的账户，以便于检查账簿记录的正确性。(2)Themoney-measurementconcept货币计量 Accountingreportsonlyfactsthatcanbee*pressedinmonetaryamounts.(3)Theentityconcept 会计实体 Abusinessisanentity;acollege,agovernment,achurcharealsoentities.(4)Thegoing-concernconcept持续经营 Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereisevidencetothecontrary.Becauseofthegoing-concernconcept,accounting[does/doesn’t]reportwhattheassetscouldbesoldforiftheentityceasetoe*ist.4.Conceptsthatgovernallaccounting(5)Theasset-measurementconcept资产计量Ifreliableinformationisavailable,anassetismeasuredasitsfairvalue.Thefairvalueofmostassetsisknownonthedatetheassetwasacquiredbecausethebuyerandtheselleragreedontheamount.Ingeneral,assetssuchasland,buildings,equipment,andinventorieshavethischaracteristic:Theirfairvaluecan’tbereliablymeasurede*ceptatthetimetheywereacquired.Theyarereportedatcostoranumberbasedoncost.Theassets-measurementconceptbinesbothtypesofassets:Ifreliableinformationisavailable,theamountofanassetismeasuredatits______;otherwisethemeasurementisbasedonits_______.Whymeasuringassetsatcost"Estimatingfairvalueofeachassetmaybee*pensiveandunreliable.Manyassetsarenotgoingtobesoldinthenearfuture.Theentityandthosewhouseitsbalancesheetthereforedon’tneedtoknowthefairvalueoftheseassets.Monetaryassets,fore*ample,cash,securitiesandbonds,arethosethathaveaclaimonaspecifiedamountofmoney.Land,buildings,equipmentandinventoryarenonmometaryassets.Ingeneral,monetaryassetsarereportedat________;Nonmonetaryassetsarereportedat___________.Thedual-aspectconcept:_______=________+________Themoney-measurementconcept:Accountingreportsonlythefactsthatcanbee*pressedin_________.Theentityconcept:Accountingarekeptforthe_______.Thegoing-concernconcept:Accountingassumesthatanentitywill______.Theasset-measurementconcept:Accountingfocusonthe_______ofmonetaryassetsandonthe______ofnonmonetaryassets.BalanceSheetItemsMostitemsonabalancesheetaresummariesofmoredetailedaccounts.Fore*ample,thecashisprobablylocatedinanumberofseparatebankaccounts,incashregistersandinpettycashbo*es.AssetsInordertocountasanassetinaccounting,anitemmustpassthreetests:1)mustbecontrolledbytheentity;2)mustbevaluabletotheentity;3)musthavebeenacquiredatameasurablecost.IfAblepanyrentsabuildingownedbyBakerpany,thisbuildingisanassetof________.Theemployeesofanentity[are/aren’t]assets.Ifabaseballclubownsacontractinwhichaplayeragreestoprovidehisservices,thecontract[is/isn’t]anasset.IfJonespanyhasbuiltupane*cellentreputationbecauseoftheconsistentlyhighqualityofitsproducts,thisreputation[is/isn’t]anassetsinaccounting.Whichofthesewouldqualifyasassetsofapanythatsellsdresses"A.Thepany’srighttocollectamountsowedbycustomers.B.Regulardressesheldforsale.C.Dressesthatnoonewantsbecausetheyhavegoneoutofstyle.D.Acashregisterinworkingcondition.E.Acashregisterthatdoesn’tworkandcan’tberepaired.AssetsCashandotherassetsthataree*pectedtobeconvertedintocashorusedupinthenearfuture,usuallywithinoneyear,arecurrentassets.Assetsthataree*pectedtobeusefulforlongerthanonefutureyeararecallednoncurrentassets.LiabilitiesLiabilitiescanberegardedeitherasclaimsagainsttheassetsorasoneofsourcesfromwhichtheassetswereacquired.LiabilitiesCurrentliabilitiesareclaimsthatbeeduewithina[short/long]time,usuallyin________.Noncurrentliabilitiesduewithina[short/long]time,usuallyin________.CurrentRatioThecurrentassetsandcurrentliabilitiesindicatetheentity’sabilitytomeetitscurrentobligations—CurrentRatio.thecurrentratio=currentassets/currentliabilities※acurrentratioofatleast2to1isdesirable.EquityEquityconsistsofcapitalobtainedfromsourcesthatarenotliabilities.Therearetwosourcesofequitycapital:1)TotalPaid-inCapital2)RetainedEarningsPaid-inCapitalPaid-inCapitalistheamountofcapitalsuppliedbyequityinvestors.Theequityinvestorsreceivesharesofstockasevidenceoftheirownership.ThePaid-inCapitalisreportedas:monstockAdditionalPaid-inCapitalRetainedEarningsRetainedEarningsrepresentsthoseamountsthathavebeenretainedintheentityafterpartofthepany’searningshavebeenpaidtoshareholdersintheformofdividends.RetainedEarnings=_____-_____2BalanceSheetChanges教学方法：讲授法、实例法教学目的：掌握资产负债表中主要科目的含义熟悉、掌握交易对资产负债表的影响熟悉收入、费用和利润的概念了解利润表的特征重点和难点：重点：1.Themeaningoftheprincipalitemsreportedonabalancesheet;2.Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet;3.Thenatureofine.难点：1、Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet学时分配：6课时讲课6课时参考书目："根底会计"2006年7月第2版金跃武主编高等教育"企业会计准则"〔财政部文件〕2006年中国财政经济"根底会计与实务"2005年7月第2版惠芝主编清华大学"根底会计"2005年7月第2版薛洪岩主编立信会计"初级会计实务"〔全国会计专业技术资格考试用书〕2004年9月第1版中国财政经济

1.ReviewPartSecuritiesarestocksandbonds.Theygivevaluablerightstotheentitythatownsthem,suchasTreasuryBonds.Marketablesecuritiesarethataree*pectedtobeconvertedintocashwithinayear.※Investmentinsafe,veryshort-termfunds,suchasmoneymarketfunds,areoftenincludedinthecashitemratherthaninmarketablesecurities.Theitemisthencalled“cashandcashequivalents〞.Accountreceivableisanamountthatisowedtothebusiness,usuallybyoneofitscustomers,asaresultoftheordinarye*tensionofcredit.E*ample:acustomer’smonthlyelectricbillInventoriesaregoodsbeingheldforsale,aswellassupplies,rawmaterialsandpartiallyfinishedproductsthatwillbesolduponpletion.Atruckownedbyanautomobiledealerforresaletoitscustomersisinventories.[T/F/Notgiven]Atruckownedbyanentityandusedtotransportitsowngoodsisinventories.[T/F/Notgiven]TangibleAssets&IntangibleAssetsTangibleAssets—havephysicalsubstance,canbetouched(Inventory,Plant,Equipment,Buildings,Trucks,Machines,etc.)IntangibleAssets—havenophysicalsubstance,can’tbetouched(PatentsandTrademarks,Goodwill,etc.)Afireinsurancepolicythatprotectstheentityagainstlossescausedbyfiredamage[is/isn’t]anasset.Andbecausethepolicycoversonlyashortperiodoftime,theassetisa[current/noncurrent]asset.Theinsurancepolicyhavenophysicalsubstance,e*ceptasapieceofpaper,soitisa(an)_________asset.PrepaidE*penseisthenameforintangibleassetsthatwillbeusedupinthenearfuture.Theyareintangiblecurrentasset,suchasprepaidinsurancepolicy.NoncurrentAssetsNoncurrentassetsaree*pectedtobeusedintheentityformorethan_________.(howlong)Property,PlantandEquipmentare_________.BalanceSheetshowsthe[cost/fairvalue]ofnoncurrentassets.E*hibit1alsoshowsthataportionofthecostofthisassethasbeensubtractedfromtheoriginalcostbecauseithasbeen“usedup〞.This“used-up〞portioniscalled______andtotals$_______.Afterthisamountissubtracted,theassetamountisshownas$______.Thisistheamountofcostthat[has/hasnot]beenusedup.In“NoncurrentAssets〞,wecanfind“Investment〞.TheInvestmentsitemconsistsofsecurities,suchasbonds.EvidentlyGarsdenpanydoesnotintendtoturntheseinvestmentsintocashwithin_______(howlong").Ifthesesecuritiesweree*pectedtobeturnedintocashwithinthatperiod,theywouldbelistedasacurrentasset,M__________.PatentsandTrademarksarerightstousepatentsandrightstovaluablebrandnamesorlogos.Theyareassetsbecause:1.theyare___________;2.theyare_________byGarsdenpany;3.theyareacquiredatameasurable_______.Goodwillariseswhenonepanybuysanotherpanyandpaysmorethanthevalueofitsnetidentifiableassets.GradypanyboughtBakerpany,paying$1,400,000cash.Bakerpany’sidentifiableassetswerejudgedtobeworth$1,500,000,andGradybecameresponsibleforBaker’sliabilities,whichtotaled$500,000.Baker’sidentifiableassets$______lessliabilities_______Netidentifiableassets_______GradypaidBaker$1,400,000Therefore,goodwillwas_______Currentliabilities Currentliabilitiesareobligationsdueinthenearfuture,usuallywithinoneyear.AccountsPayableBankLoanPayableAccruedLiabilitiesAccountsPayablearetheoppositeofAccounts______;thatistheyareamountsthat[thepanyowestoitssuppliers/areowedtothepanybyitscustomers].SmithpanysoldapersonalputertoBrownpanyfor$3,000.Brownpanyagreedtopayforitwithin60days.InBalanceSheet,Smithpanywouldreportthe$3,000asAccounts______andBrownpanywouldreporttheamountasAccounts________.BankLoanPayableisreportedseparatelyfromAccountsPayablebecausethedebtisevidencedbyapromissorynote.※AmountsowedtoemployeesandothersforservicestheyhaveprovidedforwhichtheyhavenotbeenpaidarelistedasAccruedLiabilities.EstimatedTa*Liabilityistheamountowedtothegovernmentforta*es.Therearetworeasonsforshowingitseparatelyfromotherliabilities:1.theamountislarge;2.thee*actamountowedmaynotbeknownasofthedateofthebalancesheet.Itisacurrentliabilitybecausetheamountisduewithin________.TherearetwoitemsifLong-termDebtshownasliabilitiesinthebalancesheet.Oneislabeled“currentportion〞,becauseitisduewithin_____.Theotherislisted“noncurrentportion〞.Thispartdoesn’tbeedueuntilafter________.※Althoughasingleliabilitymayhavebothacurrentportionandanoncurrentportion,asingleassetisnotalwayssodivided.EquityPaid-inCapital:theamountprovidedbyequityinvestors–isrepresentedbysharesofstockRetainedEarnings:theamountofinethathasbeenretainedintheentity.–Itisnotcash;itispartoftheowner’sclaimontheassets.2.BalanceSheetChangesTheamountsofassets,liabilitiesandequityofanentity[remainconstant/changefromdaytoday].Thereforetheamountsshownonitsbalancesheetalso[remainconstant/change].Eacheventthatisrecordedintheaccountingrecordsiscalledatransaction.Cashismoneyonhandandmoneyinbankaccountsthatcanbewithdrawnatanytime.OnJanuary2,ifJohnSmithdeposited$8,500inthebankinsteadof$10,000andkept$1,500inthecashregister,itscashatthecloseofbusinessonJanuary2wouldbe________.Amountsonabalancesheetarelistedaccordingtothecurrency.Generally,theitemwiththemostcurrentislistedfirst.Long-termDebtAccountsPayable(duein60days)BankLoanPayable(duene*tOctober)Whenanentityborrowsmoney,itmaysignawrittenpromisetorepay.Suchawrittenpromiseistermedanote.Fore*ample,ifBusinessAborrowsmoneyfromBusinessB,signinganote,BusinessAwillrecorda[notereceivable/notepayable]onitsbalancesheet,whileBusinessBwillrecorda_______.Asweknowthatprofitableoperationsresultinanincreaseinequity,specificallyintheitemR______________.E*ample:OnJanuary3,GlendaleMarketborrowed$5,000cashfromabank,givinganotetherefore.OnJanuary4,GlendaleMarketpurchasedreceivedinventorycosting$2,000,payingcash.OnJanuary5,GlendaleMarketsoldmerchandisefor$300,receivingcash.Themerchandisehadcost200.(RetainedEarnings)OnJanuary6,GlendaleMarketpurchasedmerchandisefor$2,000andaddedittoitsinventory.Itagreedtopaythevendorwithin30days.(AccountsPayable)OnJanuary7,merchandisecosting$500wassoldfor$800,whichwasreceivedincash.OnJanuary8,merchandisecosting$600wassoldfor$900.Thecustomeragreedtopay$900within30days.(AccountsReceivable)OnJanuary9,GlendaleMarketpurchasedaone-yearinsurancepolicyfor$200,payingcash.(PrepaidInsurance)OnJanuary10,GlendaleMarketpurchasedtwolotsoflandequalsizeforatotalof$10,000.Ittherebyacquiredanasset,Land.Itpaid$2,000incashandgaveaten-yearmortgageforthebalanceof$8,000.(MortgagePayable)OnJanuary11,GlendaleMarketsoldoneofthetwolotsoflandfor$5,000.Thebuyerpaid$1,000cashandassumed$4,000ofthemortgage;thatis,GlendaleMarketwasnolongerresponsibleforthishalfofthemortgagepayable.OnJanuary12,Smithreceivedanofferof$15,000forhisequityinGlendaleMarket.Althoughhisequitywasthenonly$10,700,herejectedtheoffer.Thismeansthatthestorehadalreadyacquiredgoodwillwithamarketvalueof_______.OnJanuary13,Smithwithdrawforhispersonaluse$200cashfromtheGlendaleMarketbankaccount,andhealsowithdrawmerchandisecosting$400.OnJanuary14,SmithlearnedthatthepersonwhopurchasedthelandonJanuary11for$5,000,solditfor$8,000.ThelotstillownedbyGlendaleMarketwasidenticalinvaluewiththisotherplot.OnJanuary15,GlendaleMarketpaidoff$2,000ofitsbankloan,givingcash.OnJanuary16,GlendaleMarketwaschangedtoacorporation.JohnSmithreceived100sharesofmonstockine*changeforhis$10,100equityinthebusiness.Heimmediatelysold25ofthesesharesfor$4,000cash.3.IneMeasurementTherearetworeasonsfortheincreaseofanentity’sequity.Oneisthereceiptofcapitalfromitsequityinvestors,thatis_______.Theotheronesourceofanincreaseistheprofitableoperationoftheentity,thatis_______.Whataffectsandwhatdoesn'taffectRetainedEarnings"Borrowing$5,000fromabankThepurchaseofinventorycosting$2,000Sellingmerchandisefor$300whichcost$200Thepurchaseofmerchandisefor$2,000Sellingmerchandisefor$800whichcost$500Sellingmerchandisefor$900whichcost$600Theamountbywhichequityincreaseasaresultofoperationduringaperiodoftimeiscalledtheineofthatperiod.AnaccountingreportcalledtheIneStatemente*plainstheineofaperiod.TheIneStatementisfora[periodoftime/pointintime],incontrastwiththeBalanceSheet,whichisfora[periodoftime/pointintime].TheincreaseinRetainedEarningsresultingfromoperationsiscalledarevenue.TheassociateddecreaseinRetainedEarningsiscalledane*pense.E*ample:WhenGlendaleMarketsoldmerchandisefor$300thatcost$200,theeffectofthetransactiononRetainedEarningscanbeseparatedintotwoparts:a_____of$_____andan______of$______.TheIneStatementreportsrevenuesande*pensesfortheperiodandthedifferencebetweenthem,whichis_____.Ine=Revenue－E*pensesTheamountofRetainedEarningsonabalancesheetisthetotalamountretainedsincetheentitybeganoperations.Thetermsprofit,earnings,surplusandineallhavethesamemeaning.Theyarethedifferencesbetweenthe_______ofanaccountingperiodandthe_______ofthatperiod.TheIneStatementreportsflowsduringaperiodoftime,whereastheBalanceSheetreportsstatusasofapointoftime.ThustheIneStatementmaybecalleda[flow/status]report,andtheBalanceSheetmaybecalleda[flow/status]report.Theinestatementreportsrevenuesande*pensesfortheperiodandthedifferencebetweenthem.GlendaleMarket IneStatement fortheperiodJanuary2-8 Revenue……………..$2,000 E*pense………………$1,300 Ine………………..$700E*ercise: OnJanuary2,JohnBrownstartedtheBrownpany,InJanuary,Brownpanydidthefollowingthings:Itreceived$5,000cashfromJohnBrownasitscapital.Itborrowed$10,000fromabank,givinganotetherefore.Itpurchased$4,000ofinventoryforcash.Itsold$2,000ofitsinventoryfor$6,000toacustomer,whopaid$3,500cashandagreedtopay$2,500within30days.Itpurchasedanautofor$7,000.Itpaid$2,000downandgaveanotetotheauto-mobiledealerfortheremaining$5,000.Brownwithdrew$1,000cashforhispersonaluse.Brownwasoffered$10,000forhisequityinthebusiness,butherefusedtheoffer.Question:PreparearoughdraftofabalancesheetforBrownpanyasofthecloseofbusinessJanuary31,andaninestatementforJanuary.Part3AccountingRecordsandSystems教学方法：讲授法、实例法教学目的：掌握会计中借贷的含义掌握会计分录、结账分录熟悉分类账和日记账的使用熟悉利润表中相关科目的特征了解计算机在会计中的应用重点和难点：重点：1.Rulesforincreasesanddecreases2.IneStatementAccounts3.Theledgerandthejournal4.Theclosingprocess难点：1.Rulesforincreasesanddecreases2.Theclosingprocess学时分配：6课时讲课6课时参考书目："根底会计"2006年7月第2版金跃武主编高等教育"企业会计准则"〔财政部文件〕2006年中国财政经济"根底会计与实务"2005年7月第2版惠芝主编清华大学"根底会计"2005年7月第2版薛洪岩主编立信会计"初级会计实务"〔全国会计专业技术资格考试用书〕2004年9月第1版中国财政经济

LearningObjectivesThenatureoftheaccountandhowentriesaremadetoaccounts.Themeaningofdebitandcredit.Useoftheledgerandthejournal.Theclosingprocess.Itemsreportedontheinestatement.Accountingwiththeputer.TheaccountInpart2werecordedtheeffectofeachtransactionbychangingtheappropriateitemsonabalancesheet.Insteadofchangingbalancesheetamountsdirectly,accountsuseadevicecalledanaccounttorecordeachchange.Thesimplestformofanaccountlookslikealargeletter“T〞,anditisthereforecalledaT-account.ThetitleoftheaccountiswrittenontopoftheT.IncreasesincashaddtothebeginningbalanceandthebeginningbalanceisrecordedontheleftsideoftheT-account.Therefore,increasesincasharerecordedonthe____sideoftheT-account;decreasesarerecordedonthe____side.RecordtheeffectofthefollowingtransactionsonT-accountforCash:A.Theentityreceive$300cashfromacustomer.B.Theentityborrowed$5,000fromabank.C.Theentitypaid$2,000cashtoasupplier.D.Theentitysoldmerchandisefor$800cash.CashCash(Increases)Beg.bal.10,0003005,000800(Decreases)2,000Attheendofanaccountingperiod,theincreasesareaddedtothebeginningbalance,andthetotalofthedecreasesissubtractedfromit.Theresultisthenewbalance.CashCash(Increases)Beg.bal.10,0003005,000800(Decreases)2,000TotalTotalNewbalancethebeginningbalanceofCashinthene*taccountingperiodRulesforincreasesanddecreaseIntheT-accountforCash,increasesarerecordedonthe____side.Thisistheruleforallassetaccounts;thatis,increasesinassetaccountsarerecordedonthe_____side.E*ample:Brownpanyreceived$300cashfromJonestosettleheraccountreceivable.CashCash(Increases)Beg.bal.10,000300(Decreases)(Increases)Beg.bal.2,000(Decreases)Accordingtothefundamentalequation,accountingrequiresthateachtransactiongiverisetoequaltotalsofleft-sideandright-sideamounts.Anincreaseinanyassetaccountisalwaysrecordedontheleftside.Therefore,sincethetotalsofleft-sideandright-sideamountsmustequaleachother,adecreaseinanyassetmustalwaysberecordedontherightside.Blackpanyborrowed$700fromFederalBank,signinganote.CashCash(Increases)Beg.bal.10,000300(Decreases)Toshowequaltotalsofright-sideandleft-sideamounts,thecorrespondingchangeisrecordedontherightside.AstheequationAssets=Liabilities+Equityindicates,therulesforliabilitiesaccountsare:Liabilitiesaccountsincreasesontherightside.Liabilitiesaccountsdecreasesontheleftside.Therulesforequityaccountsarethesameasthoseforliabilitiesaccounts.Assetsaccountsareontheleftsideofthebalancesheet,andtheyincreaseontheleftside.Liabilityandequityaccountsareontherightsideofthebalancesheet,andtheyincreaseontherightside.DebitandCreditInthelanguageofaccounting,theleftsideofanaccountiscalledthedebitside,andtherightsideiscalledthecreditside.DebitandCreditarealsoverbs.Torecordanincreaseincash,wedebittheCashaccount.Torecordadecreaseincash,wecredittheCashaccount.Increasesinassetsare[debits/credits].Decreaseinliabilitiesare[debits/credits].Increasesinequityare[debits/credits].Decreasesinequityare[debits/credits].E*hibit3Recordthefollowingtransactionsintheaccounts.A.Inventorycosting$600waspurchasedforcash.B.Inventorycosting$400waspurchasedoncredit.C.Greenpanypaid$300toacreditor.D.Greenpanyreceived$500incashfromacreditcustomer.Becausethetotalofthedebitentriesforanytransactionshouldalwaysequalthetotalofthecreditentries,itiseasytochecktheaccuracywithwhichbookkeepingisdone.IneStatementAccountsIneStatementreportstherevenuesandthee*pensesofanaccountingperiodandthedifferencebetweenthem,whichis______.(Therearevarioussubtotalsofines,suchasGrossIneandOperatingIneandNetIne.)Revenuesare[increases/decreases]inequityduringaperiod,ande*pensesare[increases/decreases]inequity.Increasesinrevenuesare[debits/credits].Increasesine*pensesare[debit/credit].TheledgerandthejournalSolongasthereisspacetorecordthedebitsandcreditstoeachaccount,itisaledger,suchasthoseforGreenpanyinE*hibit3.Inpractice,transactionsarefirstwritteninarecordcalledajournal.Therecordmadeforeachtransactioniscalledajournalentry.2Cash√10,000

Paid-inCapital√

10,0003Cash√5,000

NotePayable√

5,0004Inventory√2,000

√

2,0005Cash√300

Revenues√

3006Inventory√2,000

AccountsPayable√2,000Aswesee,foreachjournalentry,theaccounttobedebitedislistedfirstandtheaccounttobecreditedislistedbelow,andisindented.Dr:__________……………Cr:____________…………..※Ifyouareuncertainastowhetheraparticularaccountistobedebitedorcredited,youusuallycanfindoutbyreferringtotheotheraccountintheentry.OnJanuary8,merchandisecosting$600wassoldfor900,andthecustomeragreedtopay$900within30days.UsingthetwojournalentriesforJanuary7torecordthetwopartsofthistransactionsinthejournal.Journalentriesaretransferredtotheledger.Theprocessiscalledposting.TheentriesthroughJanuary7havealreadybeenpostedtotheledger,asindicatedbythecheckmarkoppositeeachone.E*ercise:PostthejournalentriesforJan.8totheproperledgeraccounts.Tosummarize,anytransactionrequiresatleast______(howmany)changesintheaccounts.Thesechangesarerecordedfirstinthe_______.Theyarethenpostedtothe_______.TheclosingprocessThenetinefortheperiodisanincreaseintheequityaccount,item_______.Netineisaddedtothisaccountbyaseriesofjournalentriescalledclosingentries.TheClosingProcess:1)Findthebalanceintheaccountthatistobeclosed,suchasRevenuesaccount,E*pensesaccount.2)MakeanentrytoreducethebalanceintheaccounttobeclosedtozeroandrecordsthesameamountintheRetainedEarningsaccount.3)Posttheentrytotheledger.Aftertheclosingprocess,therevenueande*penseaccountshave[debit/credit/zero]balance.Theseaccountsarethereforetemporaryaccounts.Theyarestartedoveratthebeginningofeachperiod.Theassetaccountshave[debit/credit/zero]balancesandtheliabilityandequityaccountshave[debit/credit/zero]balances.Thesesaccountsarecarriedforwardtothene*tperiod.Inestatementaccountsare[temporary/permanent]accountsandbalancesheetaccountsare[temporary/permanent]accounts.Managementneedsmoredetailedinformationthaniscontainedinthefinancialstatements.Fore*ample,insteadofoneaccount,AccountsReceivable,itneedsanaccountforeachcustomersothattheamountowedbyeachcustomerisknown.Thereforetheledgerusuallycontainsmanymoreaccountsthanthereareitemsonthefinancialstatements.AnoteonputerAdvantagesoverthemanualsystemWeaknessE*ercises:Posttest3Part4RevenuesandMonetaryAssets教学方法：讲授法、实例法教学目的：掌握权责发生制会计的概念掌握稳健主义原则，重要性原则和实现原则掌握收入、货币资产的计量熟悉日销售未收款率的计算重点和难点：重点：1.AccrualAccounting2.Conservatismconcept3.MaterialityConcept4.Realizationconcept难点：1.Realizationconcept2.Amountofrevenue3.Days’salesuncollected学时分配：4课时讲课4课时参考书目："根底会计"2006年7月第2版金跃武主编高等教育"企业会计准则"〔财政部文件〕2006年中国财政经济"根底会计与实务"2005年7月第2版惠芝主编清华大学"根底会计"2005年7月第2版薛洪岩主编立信会计"初级会计实务"〔全国会计专业技术资格考试用书〕2004年9月第1版中国财政经济

Chapter4RevenuesandMonetaryAssetsReviewPart:Themeaningofdebitandcredit. IncreasesinassetsareDr. DecreasesinassetsareCr. IncreasesinliabilitiesandequityareCr. DecreasesinliabilitiesandequityareDr. IncreasesinrevenuesareCr. Increasesine*pensesareDr.Thejournalandtheledger Anytransactionrequiresatleasttwochangesintheaccounts.Thesechangesarerecordedfirstinthejournalandthentheyarepostedtotheledger.Theclosingprocess Inestatementaccounts(revenueande*pense)aretemporaryaccountsandbalancesheetaccounts(assets,liabilitiesandequity)arepermanentaccounts. Attheendofeachaccountingperiod,revenuesande*penseaccountsareclosedtoRetainedEarnings. Netineisthedifferencebetweenrevenuesande*penses.Itistheincreaseinretainedearningsfromoperatingperformanceduringtheperiod.NetineisaddedtoRetainedEarningsbyaseriesofjournalentriescalledclosingentries. Thepermanentaccountsarecarr