中山大学会计基础Lesson02-en
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中山大学会计基础Lesson09-en-PPT文档资料
Balance sheet
Statement of cash flows
9
Income Statement
Also called: Profit & Loss statement = P&L statement = statement of earnings = statement of operations Technically subordinate to BS.
Statement of Retained earnings
8
Information Disclosed on Financial Statements (cont)
Question
3. What is the company’s financial position at the end of the period? 4. How much cash did the company generate and spend during the period?
Show me the money!
Cuba Gooding Jr. uttered an immortal line in the movie Jerry Maguire, “Show me the money!” Well, that is what financial statements do. They show you the money.
Outlines
A General View of Financial statements Income statement Balance sheet Statement of owners’ equity A Simple Illustration
Statement of cash flows
9
Income Statement
Also called: Profit & Loss statement = P&L statement = statement of earnings = statement of operations Technically subordinate to BS.
Statement of Retained earnings
8
Information Disclosed on Financial Statements (cont)
Question
3. What is the company’s financial position at the end of the period? 4. How much cash did the company generate and spend during the period?
Show me the money!
Cuba Gooding Jr. uttered an immortal line in the movie Jerry Maguire, “Show me the money!” Well, that is what financial statements do. They show you the money.
Outlines
A General View of Financial statements Income statement Balance sheet Statement of owners’ equity A Simple Illustration
中山大学会计基础Lesson02-en
Proprietorship Partnership Corporation
yes
yes
yes
no
no
yes
no
no
yes
no
no
yes
no
no
yes
yes
no
yes
10
Four Types of Enterprise
Service organization – provides services (does something for you) rather than selling something
Withdrawals and changes of funds
Decrease of assets Decrease of liabilities or owners’equity
19
Accounting Transactions
A business transaction is an event that affects the financial position of a business and may be reliably recorded
responsibility and liability
8
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
we have sourced and our daily expenditures and possessions？
中山大学会计基础Lesson03-en共48页
3
The Account
Accounting’s main summary device is the account, the record of changes. Accounts are grouped in 3 broad categories, according to the accounting equation:
Outline
Accounts Detailed Description of Various Accounts T-Accounts Rules of Debits and Credits Double-entry Accounting Illustrated Application of Rules
– Dividends
+ Revenues
– Expenses
13
Recording Transactions
Record transactions first in the journal (analyses)
Ledger Posting Trial balance
14
Analysis of each transaction
1
Opening Story
Do you have any idea about how your parents keep an “account” of how much the family spends?
What a good family accountant!
2
Opening Story
A proprietorship uses a single account.
A partnership uses separate accounts for each owner’s capital balance and withdrawals. A corporation uses separate capital accounts for each source of capital.
The Account
Accounting’s main summary device is the account, the record of changes. Accounts are grouped in 3 broad categories, according to the accounting equation:
Outline
Accounts Detailed Description of Various Accounts T-Accounts Rules of Debits and Credits Double-entry Accounting Illustrated Application of Rules
– Dividends
+ Revenues
– Expenses
13
Recording Transactions
Record transactions first in the journal (analyses)
Ledger Posting Trial balance
14
Analysis of each transaction
1
Opening Story
Do you have any idea about how your parents keep an “account” of how much the family spends?
What a good family accountant!
2
Opening Story
A proprietorship uses a single account.
A partnership uses separate accounts for each owner’s capital balance and withdrawals. A corporation uses separate capital accounts for each source of capital.
中山大学精品课程——基础会计学讲义2
中山大学管理学院《基础会计学》课程开发组
21
关于资产（续）
人力资源是不是资产？
美丽影楼的总经理的价值与人工？ 摄影师与店员？
自然资源是不是资产？
中山大学管理学院《基础会计学》课程开发组
22
关于资产（续）
资产的分类 流动资产 现金及各种存款 短期投资 应收及预付款项 存货等 长期资产 长期投资 固定资产 无形资产 递延资产 其他资产
美丽影楼经营的目的是什么？
中山大学管理学院《基础会计学》课程开发组
18
资金的回收与收入
美丽影楼收到的现金与收入的关系
资金的净增加与利润
耗费与收回现金之差？ 利润的实质
中山大学管理学院《基础会计学》课程开发组
19
会计要素
资产
定义
中国基本会计准则：
资产是指过去的交易或事项形成并由企业拥有或者控制的资源， 该资源预期会给企业带来经济利益
中山大学管理学院《基础会计学》课程开发组
3
一个小问题（续）
对上述问题的பைடு நூலகம்答，需要我们从以下两个方面 考虑：
我们日常生活的开支和财产从哪里来的？ 我们得到的“钱”又花在哪些方面？ 我们得到的“钱”与我们日常生活的开支和财产有
什么关系？
中山大学管理学院《基础会计学》课程开发组
4
企业、经济活动与会计事项
照片
现金
美丽影楼与供应商、顾客等之间的关系
中山大学管理学院《基础会计学》课程开发组
13
企业的结束与本钱的退出
缴纳税金 分配利润 分派股利 偿还借款
资金退出与资金变化
资产减少 负债或所有者权益也同时减少
中山大学管理学院《基础会计学》课程开发组
中山大学精品课程——基础会计学教案2
《基础会计学》授课教案第二讲会计事项与会计恒等式一、教学目的及要求了解并掌握企业组织形式及其经济活动以及形成的会计事项，了解商业、制造业经营活动的简单循环与周转，了解会计要素的涵义及其相互关系，了解会计恒等式的涵义、企业经济业务的类型及其对会计恒等式的影响，为后面学习复式记账法奠定基础。
二、学时安排会计专业学生： 3学时非会计专业学生：3学时三、授课容引子大学生活的花费与来源？都市报2004-3-3：“新学期刚开始大学生花光生活费”２月底、３月初是首府各大院校开学的日子，大学生们拿着新学期父母给的生活费回到校园，和以往一样，开始了他们的超前消费生活，男生请客聚餐，女生美容买衣服，有的还购置了电脑、手机等贵重物品。
短短几天的时间，一些学生就花去了将近一个学期的生活费。
小餐馆生意很火爆３月１、２日午饭时间，记者先后走访了大学、医科大学、农业大学附近的小餐馆，随便走进一家餐馆，都可以看到一些大学生三五成群地聚在餐桌旁拿着菜单点菜。
农业大学附近的一家餐馆的老板说：“每逢开学，许多男生都会请客吃饭，大家轮流坐东，一顿饭的花费一般在１００元以上。
”美容美发风吹校园“这次我从家里带了１５００元的生活费，头发做了个离子烫花去３００元，办了个包月的美容卡花了１５０元。
”财经学院２００１级的学生静不痛不痒地说。
据了解，新学期伊始，女大学生做离子烫、包月护肤早已不是什么新闻了，她们每次的花费在３００－４００元。
五件武器掏瘪腰包据了解，大学生把电脑、手机、ＣＤ、ＭＰ３、录音笔称为五件武器。
新学期伊始，为了买这些武器，有些大学生花光了一个学期的生活费。
正在赛博数码广场购买电脑的大学的建说：“这台电脑共花了３５００元，大部分都是父母给的生活费。
”大学生的财产：现金、收音机、电脑等财产的来源：父母给的、亲戚给的、向亲戚朋友借的一个小问题：我们日常生活的开支和财产从哪里来的？我们得到的钱又花在哪些方面？我们得到的钱与我们日常生活的开支和财产有什么关系？（一）企业、经济活动与会计事项1、企业的概念企业一词，源于英语中的“enterprise”，并由日本人将其翻译成汉字词语，而传入中国。
中山大学会计基础Lesson02-en51页PPT文档
responsibility and liability
7
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Owners are called shareholders or stockholders
Corporations are separate legal entities
8
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
2
Opening Story (continued）
We could deal with the above-mentioned financial issues from the following perspectives：
How do we fund our daily expenditures and possessions？ How do we spend the “funds” which we have sourced？ What about the relationship between the “funds”which
7
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Owners are called shareholders or stockholders
Corporations are separate legal entities
8
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
2
Opening Story (continued）
We could deal with the above-mentioned financial issues from the following perspectives：
How do we fund our daily expenditures and possessions？ How do we spend the “funds” which we have sourced？ What about the relationship between the “funds”which
中山大学会计基础Lesson02-en共51页PPT资料
Owners are called shareholders or stockholders
Corporations are separate legal entities
8
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
responsibility and liability
7
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Proprietorship Partnership Corporation
yes
yes
yes
no
no
yes
no
no
yes
no
no
yes
no
no
yes
yes
no
yes
9
Corporations are separate legal entities
8
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
responsibility and liability
7
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Proprietorship Partnership Corporation
yes
yes
yes
no
no
yes
no
no
yes
no
no
yes
no
no
yes
yes
no
yes
9
中山大学会计基础lesson04-en精品教育文档
Adjustments are based on three generally accepted accounting principles:
Time period principle. Revenue recognition principle. Matching principle.
going concern (business will not stop)
3
Review: Revenue Recognition Principle
Revenue is recorded at the time it is earned regardless of whether cash or another asset has been exchanged.
End of accounting period.
Revenues earned
Cash received
11
Adjusting Entries – Accruals
Example: On Jun 1, 2019, Smith Inc. invests $100,000 for a bonds which pays 5% interest per year. Smith Inc. will not receive the interest until March 31, 2019. On December 31, 2019, Smith, Inc. need to make the following entry for the interest earned so far.
Dec. 31, B/S date
Dec. 31, B/S date
Last year income statement
Time period principle. Revenue recognition principle. Matching principle.
going concern (business will not stop)
3
Review: Revenue Recognition Principle
Revenue is recorded at the time it is earned regardless of whether cash or another asset has been exchanged.
End of accounting period.
Revenues earned
Cash received
11
Adjusting Entries – Accruals
Example: On Jun 1, 2019, Smith Inc. invests $100,000 for a bonds which pays 5% interest per year. Smith Inc. will not receive the interest until March 31, 2019. On December 31, 2019, Smith, Inc. need to make the following entry for the interest earned so far.
Dec. 31, B/S date
Dec. 31, B/S date
Last year income statement
中山大学会计基础Lesson02-en
responsibility and liability
8
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Net increase of funds and profit
→Difference between uses and payoff of cash？ →Nature of profit?
24
Accounting Transactions
Accounting transactions-Economic exchange between two different accounting entities
Mutual exchange
14
Activities of Enterprise
Three major phases of business activities: Inception Operating Liquidation
15
Inception of Enterprise
Inception and investment of funds →External funding State, legal persons, privates or foreign investors； Financing from banking institutions, other legal persons or privates →Owners’equity and liabilities
8
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
Net increase of funds and profit
→Difference between uses and payoff of cash？ →Nature of profit?
24
Accounting Transactions
Accounting transactions-Economic exchange between two different accounting entities
Mutual exchange
14
Activities of Enterprise
Three major phases of business activities: Inception Operating Liquidation
15
Inception of Enterprise
Inception and investment of funds →External funding State, legal persons, privates or foreign investors； Financing from banking institutions, other legal persons or privates →Owners’equity and liabilities
中山大学精品课程——基础会计学教案2.doc
《基础会计学》授课教案第二讲会计事项与会计恒等式一、教学目的及要求了解并掌握企业组织形式及其经济活动以及形成的会计事项，了解商业、制造业经营活动的简单循环与周转，了解会计要素的涵义及其相互关系，了解会计恒等式的涵义、企业经济业务的类型及其对会计恒等式的影响，为后面学习复式记账法奠定基础。
二、学时安排会计专业学生：3学时非会计专业学生：3学时三、授课内容引子大学生活的花费与来源？新疆都市报 2004-3-3：“新学期刚开始大学生花光生活费”２月底、３月初是首府各大院校开学的日子，大学生们拿着新学期父母给的生活费回到校园，和以往一样，开始了他们的超前消费生活，男生请客聚餐，女生美容买衣服，有的还购置了电脑、手机等贵重物品。
短短几天的时间，一些学生就花去了将近一个学期的生活费。
小餐馆生意很火爆３月１、２日午饭时间，记者先后走访了新疆大学、新疆医科大学、新疆农业大学附近的小餐馆，随便走进一家餐馆，都可以看到一些大学生三五成群地聚在餐桌旁拿着菜单点菜。
新疆农业大学附近的一家餐馆的老板说：“每逢开学，许多男生都会请客吃饭，大家轮流坐东，一顿饭的花费一般在１００元以上。
”美容美发风吹校园“这次我从家里带了１５００元的生活费，头发做了个离子烫花去３００元，办了个包月的美容卡花了１５０元。
”新疆财经学院２００１级的学生杨静不痛不痒地说。
据了解，新学期伊始，女大学生做离子烫、包月护肤早已不是什么新闻了，她们每次的花费在３００－４００元。
五件武器掏瘪腰包据了解，大学生把电脑、手机、ＣＤ、ＭＰ３、录音笔称为五件武器。
新学期伊始，为了买这些武器，有些大学生花光了一个学期的生活费。
正在赛博数码广场购买电脑的新疆大学的张建说：“这台电脑共花了３５００元，大部分都是父母给的生活费。
”大学生的财产：现金、收音机、电脑等财产的来源：父母给的、亲戚给的、向亲戚朋友借的一个小问题：我们日常生活的开支和财产从哪里来的？我们得到的钱又花在哪些方面？我们得到的钱与我们日常生活的开支和财产有什么关系？（一）企业、经济活动与会计事项1、企业的概念企业一词，源于英语中的“enterprise”，并由日本人将其翻译成汉字词语，而传入中国。
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→What are the operating purposes for Beauty Photo Store？
23
Payoff of Funds
Payoff of Funds and Revenues
→Cash receptions and revenues by Beauty Photo Store
Investment of owners
Financing of creditors
Total funds of a firm 16
Inception of Enterprise
Forms of Investment →Monetary(cash/bank deposits) →Property, plants and equipment →Raw materials and goods,etc.
Sources and changes of funds →Increase of owners’equity or liabilities →Increase of assets
17
Operating Activities
Operating activities and changes of asset
12
Movements of Material Resources in an Enterprise
An example-Beauty Photo Store
13
Movements of Material Resources in an Enterprise
Movements in a manufacturing enterprise
Net increase of funds and profit
→Difference between uses and payoff of cash？ →Nature of profit?
24
Accounting Transactions
Accounting transactions-Economic exchange between two different accounting entities
→Investments and owners’equity
21
Uses of Funds
Uses and changes of funds Beauty Photo Store
→From cash to equipment →Using equipment to produce photos →From photos to cash
We could deal with the above-mentioned financial issues from the following perspectives：
How do we fund our daily expenditures and possessions？ How do we spend the “funds” which we have sourced？ What about the relationship between the “funds”which
responsibility and liability
8
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
we have sourced and our daily expenditures and possessions？
4
Enterprises
Concept of Enterprise Definition of “enterprise” Functions of an enterprise Characteristics of an enterprise
18
Liquidation of Enterprise
Liquidation of enterprise and payoff of funds
Payment of taxes Distribution of profits Declaration of dividends Payoff of borrowings
Mutual exchange
→A purchases an asset,paying cash or bearing the responsibility of paying cash in future
Lesson 2 Business Transactions and Accounting Equation
Task Team of FUNDAMENTAL ACCOUNTING
School of Business, Sun Yat-sen University
Outline
Enterprises Accounting Transactions, Accounting
responsibility and liability The business is the owner and the owner is
the business
7
Partnership
Owned by two or more people Similar to a sole proprietorship Not separate from the owners in terms of
Owners are called shareholders or stockholders
Corporations are separate legal entities
9
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
5
Forms of Enterprise
There are three major forms of enterprise: Sole-proprietorship Partnership Corporations
6
Sole proprietorships
Single person owns the business Not separate from its owner in terms of
Proprietorship Partnership Corporation
yes
yes
yes
no
no
yes
no
no
yes
no
no
yes
no
no
yes
yes
no
yes
10
Four Types of Enterprise
Service organization – provides services (does something for you) rather than selling something
22
Circulation of Funds
Circulation of funds: Uses of funds
→Beauty Photo Store
➢Cost of equipment ➢Cost of supplies ➢Human costs？
Uses and payoff of funds
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
tangible products and doesn’t sell products made by other companies; deals in services related to money
11
Resources in an Enterprise
Major resources： Human resources Properties,plant and equipment,supplies, raw materials, finished products or inventories Financing →In cash or bank deposits →In material forms
Events, and Accounting Circumstances Economic Activities and Accounting
Elements
Accounting Equation
2
Opening Story
Funding and Spending at College
Assets of a college student
→cash/bank deposit→raw materials →work-inprocess→finished products→fin→cash/bank deposit
Movements in a merchandising enterprise
→cash/bank deposit→inventory→ cash/bank deposit
Withdrawals and changes of funds
Decrease of assets Decrease of liabilities or owners’equity
23
Payoff of Funds
Payoff of Funds and Revenues
→Cash receptions and revenues by Beauty Photo Store
Investment of owners
Financing of creditors
Total funds of a firm 16
Inception of Enterprise
Forms of Investment →Monetary(cash/bank deposits) →Property, plants and equipment →Raw materials and goods,etc.
Sources and changes of funds →Increase of owners’equity or liabilities →Increase of assets
17
Operating Activities
Operating activities and changes of asset
12
Movements of Material Resources in an Enterprise
An example-Beauty Photo Store
13
Movements of Material Resources in an Enterprise
Movements in a manufacturing enterprise
Net increase of funds and profit
→Difference between uses and payoff of cash？ →Nature of profit?
24
Accounting Transactions
Accounting transactions-Economic exchange between two different accounting entities
→Investments and owners’equity
21
Uses of Funds
Uses and changes of funds Beauty Photo Store
→From cash to equipment →Using equipment to produce photos →From photos to cash
We could deal with the above-mentioned financial issues from the following perspectives：
How do we fund our daily expenditures and possessions？ How do we spend the “funds” which we have sourced？ What about the relationship between the “funds”which
responsibility and liability
8
Corporations
Legally separate and financially separate from the owners
Ownership in a corporation is divided into units called shares of capital stock
we have sourced and our daily expenditures and possessions？
4
Enterprises
Concept of Enterprise Definition of “enterprise” Functions of an enterprise Characteristics of an enterprise
18
Liquidation of Enterprise
Liquidation of enterprise and payoff of funds
Payment of taxes Distribution of profits Declaration of dividends Payoff of borrowings
Mutual exchange
→A purchases an asset,paying cash or bearing the responsibility of paying cash in future
Lesson 2 Business Transactions and Accounting Equation
Task Team of FUNDAMENTAL ACCOUNTING
School of Business, Sun Yat-sen University
Outline
Enterprises Accounting Transactions, Accounting
responsibility and liability The business is the owner and the owner is
the business
7
Partnership
Owned by two or more people Similar to a sole proprietorship Not separate from the owners in terms of
Owners are called shareholders or stockholders
Corporations are separate legal entities
9
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
5
Forms of Enterprise
There are three major forms of enterprise: Sole-proprietorship Partnership Corporations
6
Sole proprietorships
Single person owns the business Not separate from its owner in terms of
Proprietorship Partnership Corporation
yes
yes
yes
no
no
yes
no
no
yes
no
no
yes
no
no
yes
yes
no
yes
10
Four Types of Enterprise
Service organization – provides services (does something for you) rather than selling something
22
Circulation of Funds
Circulation of funds: Uses of funds
→Beauty Photo Store
➢Cost of equipment ➢Cost of supplies ➢Human costs？
Uses and payoff of funds
Merchandising business – buys goods, adds value to them, then sells them to customers
Manufacturer – makes the products it sells Financial services company – doesn’t make
tangible products and doesn’t sell products made by other companies; deals in services related to money
11
Resources in an Enterprise
Major resources： Human resources Properties,plant and equipment,supplies, raw materials, finished products or inventories Financing →In cash or bank deposits →In material forms
Events, and Accounting Circumstances Economic Activities and Accounting
Elements
Accounting Equation
2
Opening Story
Funding and Spending at College
Assets of a college student
→cash/bank deposit→raw materials →work-inprocess→finished products→fin→cash/bank deposit
Movements in a merchandising enterprise
→cash/bank deposit→inventory→ cash/bank deposit
Withdrawals and changes of funds
Decrease of assets Decrease of liabilities or owners’equity