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Lecture 2
Accounting Equation
A1
Accounting Equation
EQUITY Assets
=
Байду номын сангаас
Liabilities
+
Equity
A1
Assets
Cash Accounts Receivable Notes Receivable
Vehicles
Resources owned or controlled by a company
J. Scott invests $20,000 cash to start the business. The accounting equation will change: (1) Cash (asset) (2) Owner Capital (equity)
A2
Transaction Analysis
Paid salaries of $800 to employees. The accounts involved are: (1) Cash (asset) (2) Salaries expense (equity)
Remember that the balance in the salaries expense account actually increases. But, equity decreases because expenses reduce equity.
实收资本 资本公积 盈余公积 本年利润 利润分配 ……
生产成本 制造费用 劳务成本 …..
主营业务收入 其他业务收入 投资收益 营业外收入 主营业务成本 主营业务税金 其他业务支出 营业费用 管理费用 财务费用 所得税 ……
A2
Transaction Analysis 1
(J.Scott,during December, 2007 )
A2
Transaction Analysis
Purchased equipment for $15,000 cash.
Assets = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000
$ 20,000 $
-
$
=
$
-
$ $
20,000
$ 20,000
$ 20,000
A2
Transaction Analysis
Purchased supplies paying $1,000 cash. The accounts involved are: (1) Cash (asset) (2) Supplies (asset)
A2
Transaction Analysis
Provided consulting services receiving $3,000 cash.
Assets = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital Revenue $ 20,000 $ 3,000
• 资产 + 费用 = 负债 + 所有者权益 + 收入 -----综合等式
Accounting Title
资产 现金 银行存款 短期投资 应收账款 应收票据 原材料 库存商品 长期投资 固定资产 无形资产 …….
负债
所有者权益
成本
损益
短期借款 应付账款 应付票据 预收账款 应付工资 应交税金 预提费用 长期借款 应付债券
Assets Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital $ 20,000
$
4,000 $ 1,000 $ $ 20,000
15,000 =
$
-
$ $
20,000
$ 20,000
A2
Transaction Analysis
Purchased Supplies of $200 and Equipment of $1,000 on account. The accounts involved are: (1) Supplies (asset) (2) Equipment (asset) (3) Accounts Payable (liability)
$ 19,000 $
1,000 $
=
$
-
$ $
20,000
$ 20,000
$ 20,000
A2
Transaction Analysis
Purchased equipment for $15,000 cash. The accounts involved are: (1) Cash (asset) (2) Equipment (asset)
A2
Transaction Analysis
Purchased supplies paying $1,000 cash.
Assets = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000
Land
Store Supplies
Buildings Equipment
A1
Liabilities
Accounts Payable
Notes Payable
Creditors’ claims on assets
Taxes Payable Wages Payable
A1
Liabilities
需以资产或劳务偿付的债务。
Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 (6) 3,000 (7) (800) $ 10,200 $ $ 1,200 $ 27,400 16,000 =
Assets
=
_
Liabilities
+
Revenues
Equity
Owner Capital
Owner Withdrawals
+
_
Expenses
Owner's Equity
Revenue
• 收入（revenue）是指企业盈利活动所 带来的企业资产的增加额。
1. 必然会引起资产增加或债务减少 2. 会使所有者权益增加 3. 收入增加不一定有资金的流入
Liabilities Accounts Notes Payable Payable
+
Equity Owner Capital $ 20,000
$ 1,200 $ 1,200 $ $ 21,200 $ 20,000
A2
Transaction Analysis
Borrowed $4,000 from 1st American Bank.
Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 (6) 3,000
$ 11,000 $
1,200 $
16,000 =
$ 1,200 $ 4,000 $ 28,200
$
20,000 $
3,000
$ 28,200
A2
Transaction Analysis
1. 净资产=资产 – 负债 （剩余权益） Net asset (residual equity) 2. 由原始投入和利润积累构成 3. 发生亏损，会导致所有者权益减少 4. 实现利润，会导致所有者权益增加 5. 所有者权益与企业的具体资产项目并无直接的对 应关系
A1
Expanded Accounting Equation
A2
Transaction Analysis
Paid salaries of $800 to employees.
Assets = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital Revenue Expenses $ 20,000 $ 3,000 $ (800) $ 20,000 $ 3,000 $ (800)
• 负债——是企业所承担的以货币计量、 • 特征： 特征：
1. 2. 3. 4. 是企业过去的交易或事项所形成的一种后果。 负债是一项经济责任，或者说是一项义务。 企业将来以转移资产或者提供劳务加以清偿。 清偿负债会导致未来经济利益的流出。
A1
Equity
• Equity is the owner’s claim on assets. • 释义： 释义：
A1
Expanded Accounting Equation
Assets
=
_
Liabilities
+
Revenues
Equity
Owner Capital
Owner Withdrawals
+
_
Expenses
Owner's Equity
A2
Transaction Analysis
Provided consulting services receiving $3,000 cash. The accounts involved are: (1) Cash (asset) (2) Revenues (equity)
$
8,000 $
1,200 $
16,000 =
$
1,200 $
4,000
$ 20,000
$ 25,200
$ 25,200
A2
Transaction Analysis
Now, let’s look at transactions involving revenue, expenses and withdrawals.
The accounts involved are: (1) Cash (asset) (2) Notes payable (liability)
A2
Transaction Analysis
Borrowed $4,000 from 1st American Bank.
Assets Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000 (4) 200 1,000 (5) 4,000 $ 8,000 $ 1,200 $ 16,000 $ 25,200 = = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
A2
Transaction Analysis
Purchased Supplies of $200 and Equipment of $1,000 on account.
Assets =
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000 (4) 200 1,000 $ 4,000 $ 1,200 $ $ 21,200 16,000 =
$ 1,200 $ $ 1,200 $ $ 4,000 4,000 25,200 $ 20,000
A2
Transaction Analysis
The balances so far appear below. Note that the Balance Sheet Equation is still in balance.
Expenses
• 费用（expenses）是指为获得收入而 使用的产品或服务的成本
1. 费用会引起资产减少或负债的增加 2. 费用的发生不一定会导致资金的流出 3. 发生的费用会导致所有者权益的减少
• 资产 = 负债 + 所有者权益-----会计等式
• 收入 – 费用 = 利润-----经营成果等式
J. Scott invests $20,000 cash to start the business.
Assets Cash Supplies Equipment (1) $ 20,000 = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
Accounting Equation
A1
Accounting Equation
EQUITY Assets
=
Байду номын сангаас
Liabilities
+
Equity
A1
Assets
Cash Accounts Receivable Notes Receivable
Vehicles
Resources owned or controlled by a company
J. Scott invests $20,000 cash to start the business. The accounting equation will change: (1) Cash (asset) (2) Owner Capital (equity)
A2
Transaction Analysis
Paid salaries of $800 to employees. The accounts involved are: (1) Cash (asset) (2) Salaries expense (equity)
Remember that the balance in the salaries expense account actually increases. But, equity decreases because expenses reduce equity.
实收资本 资本公积 盈余公积 本年利润 利润分配 ……
生产成本 制造费用 劳务成本 …..
主营业务收入 其他业务收入 投资收益 营业外收入 主营业务成本 主营业务税金 其他业务支出 营业费用 管理费用 财务费用 所得税 ……
A2
Transaction Analysis 1
(J.Scott,during December, 2007 )
A2
Transaction Analysis
Purchased equipment for $15,000 cash.
Assets = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000
$ 20,000 $
-
$
=
$
-
$ $
20,000
$ 20,000
$ 20,000
A2
Transaction Analysis
Purchased supplies paying $1,000 cash. The accounts involved are: (1) Cash (asset) (2) Supplies (asset)
A2
Transaction Analysis
Provided consulting services receiving $3,000 cash.
Assets = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital Revenue $ 20,000 $ 3,000
• 资产 + 费用 = 负债 + 所有者权益 + 收入 -----综合等式
Accounting Title
资产 现金 银行存款 短期投资 应收账款 应收票据 原材料 库存商品 长期投资 固定资产 无形资产 …….
负债
所有者权益
成本
损益
短期借款 应付账款 应付票据 预收账款 应付工资 应交税金 预提费用 长期借款 应付债券
Assets Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital $ 20,000
$
4,000 $ 1,000 $ $ 20,000
15,000 =
$
-
$ $
20,000
$ 20,000
A2
Transaction Analysis
Purchased Supplies of $200 and Equipment of $1,000 on account. The accounts involved are: (1) Supplies (asset) (2) Equipment (asset) (3) Accounts Payable (liability)
$ 19,000 $
1,000 $
=
$
-
$ $
20,000
$ 20,000
$ 20,000
A2
Transaction Analysis
Purchased equipment for $15,000 cash. The accounts involved are: (1) Cash (asset) (2) Equipment (asset)
A2
Transaction Analysis
Purchased supplies paying $1,000 cash.
Assets = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000
Land
Store Supplies
Buildings Equipment
A1
Liabilities
Accounts Payable
Notes Payable
Creditors’ claims on assets
Taxes Payable Wages Payable
A1
Liabilities
需以资产或劳务偿付的债务。
Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 (6) 3,000 (7) (800) $ 10,200 $ $ 1,200 $ 27,400 16,000 =
Assets
=
_
Liabilities
+
Revenues
Equity
Owner Capital
Owner Withdrawals
+
_
Expenses
Owner's Equity
Revenue
• 收入（revenue）是指企业盈利活动所 带来的企业资产的增加额。
1. 必然会引起资产增加或债务减少 2. 会使所有者权益增加 3. 收入增加不一定有资金的流入
Liabilities Accounts Notes Payable Payable
+
Equity Owner Capital $ 20,000
$ 1,200 $ 1,200 $ $ 21,200 $ 20,000
A2
Transaction Analysis
Borrowed $4,000 from 1st American Bank.
Cash Supplies Equipment Bal. $ 8,000 $ 1,200 $ 16,000 (6) 3,000
$ 11,000 $
1,200 $
16,000 =
$ 1,200 $ 4,000 $ 28,200
$
20,000 $
3,000
$ 28,200
A2
Transaction Analysis
1. 净资产=资产 – 负债 （剩余权益） Net asset (residual equity) 2. 由原始投入和利润积累构成 3. 发生亏损，会导致所有者权益减少 4. 实现利润，会导致所有者权益增加 5. 所有者权益与企业的具体资产项目并无直接的对 应关系
A1
Expanded Accounting Equation
A2
Transaction Analysis
Paid salaries of $800 to employees.
Assets = Liabilities Accounts Notes Payable Payable $ 1,200 $ 4,000 + Equity Owner Capital Revenue Expenses $ 20,000 $ 3,000 $ (800) $ 20,000 $ 3,000 $ (800)
• 负债——是企业所承担的以货币计量、 • 特征： 特征：
1. 2. 3. 4. 是企业过去的交易或事项所形成的一种后果。 负债是一项经济责任，或者说是一项义务。 企业将来以转移资产或者提供劳务加以清偿。 清偿负债会导致未来经济利益的流出。
A1
Equity
• Equity is the owner’s claim on assets. • 释义： 释义：
A1
Expanded Accounting Equation
Assets
=
_
Liabilities
+
Revenues
Equity
Owner Capital
Owner Withdrawals
+
_
Expenses
Owner's Equity
A2
Transaction Analysis
Provided consulting services receiving $3,000 cash. The accounts involved are: (1) Cash (asset) (2) Revenues (equity)
$
8,000 $
1,200 $
16,000 =
$
1,200 $
4,000
$ 20,000
$ 25,200
$ 25,200
A2
Transaction Analysis
Now, let’s look at transactions involving revenue, expenses and withdrawals.
The accounts involved are: (1) Cash (asset) (2) Notes payable (liability)
A2
Transaction Analysis
Borrowed $4,000 from 1st American Bank.
Assets Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000 (4) 200 1,000 (5) 4,000 $ 8,000 $ 1,200 $ 16,000 $ 25,200 = = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000
A2
Transaction Analysis
Purchased Supplies of $200 and Equipment of $1,000 on account.
Assets =
Cash Supplies Equipment (1) $ 20,000 (2) (1,000) $ 1,000 (3) (15,000) $ 15,000 (4) 200 1,000 $ 4,000 $ 1,200 $ $ 21,200 16,000 =
$ 1,200 $ $ 1,200 $ $ 4,000 4,000 25,200 $ 20,000
A2
Transaction Analysis
The balances so far appear below. Note that the Balance Sheet Equation is still in balance.
Expenses
• 费用（expenses）是指为获得收入而 使用的产品或服务的成本
1. 费用会引起资产减少或负债的增加 2. 费用的发生不一定会导致资金的流出 3. 发生的费用会导致所有者权益的减少
• 资产 = 负债 + 所有者权益-----会计等式
• 收入 – 费用 = 利润-----经营成果等式
J. Scott invests $20,000 cash to start the business.
Assets Cash Supplies Equipment (1) $ 20,000 = Liabilities Accounts Notes Payable Payable + Equity Owner Capital $ 20,000