会计学原理(双语)IPPTChap002

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P1 Balance Account Column
T-accounts are useful illustrations, but balance column ledger accounts are used in practice.
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The chart of accounts is a list of all accounts and includes an identifying number for each account.
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C4
Debits and Credits
A T-account represents a ledger account and is a tool used to understand the effects of one or more transactions.
Cash
Asset Accounts
Supplies
Accounts Receivable
Notes Receivable
Prepaid Accounts
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C2
Liability Accounts
Accounts Payable
Accrued Liabilities
Liability Accounts
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C 4 Double-Entry Accounting
Assets = Liabilities + Equity
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C 4 Double-Entry Accounting
Here is the expanded accounting equation showing the equity section.
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Analyzing and Recording Transactions
Chapter 2
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA
lending, and other business decisions.
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C1
Source Documents
Checks
Employee Earnings Records
Bills from Suppliers
Purchase Orders
Bank Statements
Sales Tickets
P1
Journalizing and Posting
Transactions
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P1 Journalizing Transactions
a. Transaction Date
b. Titles of Affected Accounts
d. Transaction explanation
c. Dollar amount of debits and credits
Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.
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C 1 Analyzing and Posting Process
The accounting process identifies business transactions and events, analyzes and records their effects, and summarizes and presents information in reports and financial statements. These reports and statements are used for making investing,
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C 4 Double-Entry Accounting
An account balance is the difference between the increases and decreases in an account. Notice the T-Account.
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containing all accounts used by
the company.
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C 2 The Account and its Analysis
Owner, Capital Owner, Withdrawals
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C2
Asห้องสมุดไป่ตู้et Accounts
Land Buildings Equipment
Revenues and owner’s contributions increase equity. Expenses and owner’s withdrawals decrease equity.
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C 3 Ledger and Chart of Accounts
The ledger is a collection of all accounts for an information system. A company’s size and diversity of operations affect the number of accounts needed.
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C 2 The Account and Its Analysis
An account is a record of
increases and decreases in a specific asset, liability, equity,
revenue, or expense item.
The general ledger is a record
Notes Payable
Unearned Revenue
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C2
Equity Accounts
Owner’s Capital
Owner’s Withdrawals
Equity Accounts
Revenues
Expenses
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C 2 The Account and its Analysis