会计双语教程

1、Introduction to Accounting会计学原理,主讲人：吴俊红 国际教育学院,说课内容, 教 材, 教学对象, 教学内容, 教学目标, 教学方法, 教学步骤, 板书框架,教材,Fundamental Accounting Principles(12th Canadian edition) Kermit D.Larson,Tilly Jensen; 基础会计(第三版) 孙铮主编,上海财经大学出版社。,教学对象,充满朝气和活力的08级中加合作办学市场营销专业（MAM）专科学生，初学会计，基础薄弱。,教学内容,第五章 结账 第二节 记账过程 重点：实账户与虚账户的概念； 结账过程与结

2、账分录。 难点：结账的涵义； 本期损益账户的结构； 结账分录。,教学目标,知识方面：通过本课程教学，学生应能区分实账户和虚账户，掌握结账的涵义和步骤。 能力方面：通过课程教学，学生应能独立完成结账过程；并能用英语阅读外语会计资料。 情感方面：通过案例思考、讨论等形式培养学生团队协作能力。,教学方法,启发式教学法：引导学生主动参与课堂教学； 案例分析法：培养学生用理论分析实践问题的能力； 任务型教学法：培养学生会计学习能力。,教学步骤,（1）Review（课程回顾） （2）lead-in（课程导入） （3）Presentation（新课教学） （4）Class-exercise（课堂练习） （5

3、）Summary（总结） （6）Assignment（布置作业）,Chapter 5,Completing the Accounting Cycle 结帐,Quick Review,Accrual Basis Accounting& Cash Basis Accounting Five adjustments: (1)Prepaid Expenses (2)Amortization (3)Unearned Revenue (4)Accrued Expenses (5)Accrued Revenues,Learning Objectives,Describe and prepare a work

4、sheet(工作表) and explain its usefulness Describe the closing process（结账过程） ,temporary accounts and permanent accounts（虚账户和实账户） Prepare closing entries（结账分录） Explain and prepare a post-closing trial balance,Lesson 1,Worksheet 工作表,The Work Sheet,The worksheet is a working paper that can simplify your ef

5、forts for preparing financial statements. 工作表是供会计工作者使用以编制会计报表的工作底稿。 工作表主要反映调整前所有帐户的余额、需要调整的帐户的数额、调整后所有帐户的余额以及编制会计报表的相关信息。,The Work Sheet,The work sheet contains five sets of double columns: Unadjusted trial balance Adjustments Adjusted trial balance Income statement Balance sheet and statement of ow

6、ners equity,The Work Sheet,Step1:Enter Unadjusted Trial Balance To begin, list the number and title of each account from the ledger along with the accounts unadjusted trial balance.,The Work Sheet,Step 2: Enter Adjustments Turn over the second transparency. Step3: Prepare Adjusted Trial Balance The

7、adjustments are prepared by combining the adjustments with the unadjusted trial balances for each account (as we did in Chapter 4) Turn over third transparency.,The Work Sheet,Step4: Extend Adjusted Trial Balance Amounts to Financial Statement Columns This step involves sorting the adjusted amounts

8、into their proper financial statement columns. Turn over forth transparency.,The Work Sheet,Income Statement expenses to the debit column and revenues to the credit column. Balance Sheet and Statement of O/E Assets and withdrawals go in the debit column and the liabilities and owners capital to the

9、credit column.,The Work Sheet,Step5: Enter Net Income (or loss) and Balance the Financial Statement Columns The difference between the debit and credit columns in the Income Statement columns equals your net income or loss. If the credit total exceeds the debit then there is a net income, if debits

10、exceed the credits then there is a loss. Turn over the fifth transparency.,The Work Sheet,Step6: Prepare Financial Statements from the Work Sheet Information The Income Statement is prepared from the Income Statement column. The Balance Sheet is prepared from the Balance Sheet and O/E columns.,The W

11、ork Sheet,The Statement of O/E is prepared from the Balance Sheet and O/E columns but the ending balance of owners capital does not appear in the last two columns as a single amount, it is computed as the owners capital plus the net income (or minus the net loss) and minus the withdrawals.,Lesson 2,

12、The Closing Process 结帐过程,Learning Objectives,Explain why temporary accounts are closed each period. Describe and Record the closing entries.,Quick Review,What is the basic classification of account? Assets account Liabilities account Owner, capital Owner, withdrawals Revenue account Expense account

13、What is accounting cycle? The Accounting Cycle refers to the steps in preparing financial statements for users for a specific period of time.,1. Analyze Transactions,2. Journalize,3. Post,4. Prepare Unadjusted Trial Balance,5. Adjust,6. Prepare Adjusted Trial Balance,7. Prepare Statements,8. Close,9

14、. Prepare Post-Closing Trial balance,引子-看图思考古代账房先生与现代账房先生的区别,Picture 4,Picture 2,Picture 3,Picture 1,Picture 5,Objective 1,What is Permanent and Temporary Account? 什么是实账户和虚账户？,Permanent and Temporary Account实帐户与虚帐户,Permanent Account实帐户,Accounts that are not closed to a zero balance at the end of eac

15、h accounting period. Permanent accounts appearing on the Balance Sheet. 实账户是指期末一般都有余额并应随着经营活动的延续而递延到下一个会计期间的帐户。资产负债表帐户都是永久性帐户 。,Temporary Account虚帐户,Accounts that are closed to a zero balance at the end of each accounting period. Temporary accounts generally appearing on the Income Statement. 虚账户是指仅

16、仅反映一个时期的经济活动，期末没有余额，每个会计期都从“零”开始的账户。损益表账户都是临时性账户。,Objective 2,What is the meaning of closing? 结账的涵义是什么？,结账的第一重涵义,实账户结账,结出期末余额，并将其转入下一个会计期间。,不用做结账会计分录。,Assets,Assets,Liabilities,Liabilities,Owner, capital,Owner, capital,2004,2005,结账的第二重涵义,虚账户结账,将本期账户余额冲平，即结账后，虚账户余额0。,需要做结账会计分录。,Revenues,Revenues,Expe

17、nses,Expenses,Owner, withdrawals,Owner, withdrawals,-0-,-0-,-0-,2004,2005,Objective 3,What is the closing process? 结账过程是什么？,Income Summary（本期损益）,Debit（借） Income Summary Creidt（贷）,Lets introduce a new account!,amount brought of revenues（收入的转入数）,amount brought of expenses（费用的转入数）,The Closing Process结帐

18、过程,Income Summary,Owners Capital,Revenue,Expense,Withdrawals,Close Revenue accounts to Income Summary. Close Expense accounts to Income Summary. Close Income Summary account to Owners Capital. Close Withdrawals to Owners Capital.,1,2,3,4,The Closing Process结帐过程,Balances before closing.,The Closing P

19、rocess结帐过程,Close Revenue accounts to Income Summary.,The Closing Process结帐过程,Close Expense accounts to Income Summary.,The balance in Income Summary equals net income.,The Closing Process结帐过程,Close Income Summary to Owners Capital.,Close Withdrawals account to Owners Capital.,Using the adjusted tria

20、l balance, lets prepare the closing entries for FastForward.,Close Revenue accounts to Income Summary.,(1)Close Revenue Accounts to Income Summary,Close Expense accounts to Income Summary.,(2)Close Expense Accounts to Income Summary,Close Income Summary to Owners Capital.,(3)Close Income Summary to

21、Owners Capital,Close Withdrawals to Owners Capital.,(4)Close Withdrawals to Owners Capital,Class-exercise,Find out which account is temporary account. Account receivable Rent revenue Wages expense Unearned revenue Owner, capital Owner, withdrawals,Summary,Permanent account means that are not closed

22、to a zero balance at the end of each accounting period. Temporary account means that are closed to a zero balance at the end of each accounting period. Closing Process means the steps to close temporary account. Closing Entry,实账户,虚账户,结账过程,结账分录,Summary,Income Summary is a new account which record the

23、 amount brought of revenues and expenses.,本期损益,Assignment,Explain why do we close the temporary account?,Lesson 3,Preparing a Post-Closing Trial Balance 编制结帐后试算平衡表,Post-closing trial balance,A post-closing trial balance is a list of permanent accounts and their balances from the ledger after all clo

24、sing entries have been journalized and posted. 结帐后试算平衡表用来反映结帐后所有实帐户及其余额情况。 The accounts listed will be Assets, Liabilities, and Owners Equity at the end of the period. (the same accounts used on a balance sheet),Assignment,Using the account information in the following adjusted trial balance for Boo

25、sters Towing service: 1. Prepare the closing entries for December 31,2005 2. Post the closing entries 3. Prepare the post-closing trial balance at December 31,2005,Boosters Towing Service Adjusted Trial Balance December 31,2005 Debit Credit Cash $7,000 Accounts receivable 3,000 Tow truck 31,000 Accu

26、mulated amortization, tow truck $27,000 Salaries payable 700 Terry Booster, capital 17,200 Terry Booster, withdrawals 2,300 Towing revenue 38,000 Salaries expense 30,000 Amortization expense, tow truck 5,000 Utilities expense 4,600 Totals $82,900 $82,900,Lesson 5,Classified Balance Sheet 分类资产负债表,Cla

27、ssified Balance Sheet,A classified balance sheet organizes assets and liabilities into important subgroups to provide users with more useful information for making decision.,Classification Groups,Current Assets Which are cash and other resources that are expected to be sold, collected or used within the longer of one year or the companys operating cycle. Examples are cash, temporary investments, accounts receivable, notes receivable, supplies and prepaid expenses.,Classification Groups,Long-term investments Which a