第3章 会计信息系统和会计循环

复式记账练习题
5. Purchased a computer for $6,100.
Assets
=
Liabilities
Stockholders’
+
Equity
+ 6,100 - 6,100
Chapter 3-16
LO 2 Explain double-entry rules.
复式记账练习题
6. Paid off liabilities of $7,000.
会计信息系统
会计信息系统(AIS)
收集和处理交易数据 向利益团体传递财务信息
可以帮助管理当局回答诸如此类问题:
Chapter 3-3
在外负债的金额是多少?是哪种负债？ 本期的销售是否高于上一期的销售? 我们拥有什么资产? 我们的现金流入和流出是什么? 上一期，我们获利了吗?
会计信息系统
第一场针对美国的战争不是对军事目标的打击，而 是对美国证券交易所会计记账系统和交易记录的攻击。
借记和贷记
复式簿记会计 贷记一个账户必定对应的要借记一个账户，一个分录才 算完成. 借贷金额必需相等. (复式簿记制度的基础.)
Chapter 3-6
LO 2 Explain double-entry rules.
账户
借记和贷记
一个系统的安排,表明交易的影响 贷记 = “左边” 借记 = “右边”
会计信息系统
Chapter
3
Intermediate Accounting 12th Edition
Kieso, Weygandt, and Warfield
Chapter 3-1
会计信息系统
会计信息系统
基本术语 借记和贷记 基本等式 财务报表和所有权结构
Chapter 3-2
会计循环
识别和记录 登日记账 过账 试算平衡表 调整分录 调整后的试算平衡表 编制财务报表 结账 结账后试算平衡表 转向分录 商人使用的财务报表
Liabilities
Stockholders’
+
Equity
+ 10,000
- 10,000
Chapter 3-18
LO 2 Explain double-entry rules.
会计循环
9. 转回分录
交易或事项
Illustration 3-6
1. 日记账
8. 结账后试算平衡表
2. 过账
Chapter 3-19
2. A customer pays its open account.
3. A new chief executive officer is hired.
4. The bi-weekly payroll is paid.
5. Raw materials are entered into production.
6. A new advertising agency is hired.
7. The accountant determines the federal income taxes owed based on the income earned.
外部事项 外部事项
不记录 外部事项 内部事项
不记录
内部事项
Expanded Exercise: Pioneer Advertising Agency Inc.
Chapter 3-26
LO 4 Record transactions in journals, post to ledger accounts, and prepare a trial balance.
7. 结账
3. 试算平衡表
6. 财务报表
工作底 稿
5. 调整后试算平衡表
4. 调整
LO 3 Identify steps in the accounting cycle.
交易与事项
记录什么?
人力资源?
FASB认为, “影响企业的交易和事项.”
一个项目应该被识别，如果: 可计量的、相关的、可靠的.
Assets
=
Liabilities
Stockholders’
+
Equity
- 7,000
- 7,000
Chapter 3-17
LO 2 Explain double-entry rules.
复式记账练习题
7. Declared a cash dividend of $10,000.
Assets
=
复式记账练习题
3. Received $3,200 advance on a management consulting engagement.
Assets
=
Liabilities
Stockholders’
+
Equity
+ 3,200
+ 3,200
Chapter 3-14
LO 2 Explain double-entry rules.
130
Note payable
220
Debit 100,000
Credit 100,000
150,000
150,000
Chapter 3-22
LO 4 Record transactions in journals, post to ledger accounts, and prepare a trial balance.
Debit / Dr.
Credit / Cr.
$10,000
$3,000
8,000
Transaction #2
Balance
$15,000
Chapter 3-8
LO 2 Explain double-entry rules.
借记和贷记
如果贷方发生额大于借方发生额，账户会产生一个贷方 余额.
Transaction #1
Chapter 3-23
Expense
Debit / Dr.
Credit / Cr.
Normal Balance
Chapter 3-25
Revenue
Debit / Dr.
Credit / Cr.
Chapter 3-10
Normal Balance
Chapter 3-27
Normal Balance
--中央情报局情报分析员Jack 《猎杀红色十月》，汤姆·克兰西
如果上述只是一个虚拟的损失，那么911带来的损 失是实实在在的。
Chapter 3-4
事项 交易 账户 实账户 虚账户 分类账
基本术语
日记账 过账 试算平衡表 调整分录 财务报表 结账分录
Chapter 3-5
LO 1 Understand basic accounting terminology.
Chapter 3-26
LO 2 Explain double-entry rules.
基本会计等式
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复式记账练习题
4. Received cash of $2,300 for services completed for Shuler Co.
Assets
=
Liabilities
Stockholders’
+
Equity
+ 2,300
+ 2,300
(revenue)
Chapter 3-15
LO 2 Explain double-entry rules.
2. 过账
过账 – 将日记账分录转入分类账的过程.
General Journal
Date Account Title Jan. 3 Cash
Common stock
Ref. 100
Debit 100,000
GJ1
Credit
100,000
General Ledger Cash
Date Explanation
事项的类型:
• 外部事项 – 一个主体与它周围的环境之间的交易. • 内部事项 – 一个主体内部发生的事项.
Chapter 3-20
LO 3 Identify steps in the accounting cycle.
交易与事项
外部事项
内部事项
不记录
1. A supplier of a company‘s raw material is paid an amount owed on account.
T形账户.
Account Name
Debit / Dr.
Credit / Cr.
Chapter 3-7
LO 2 Explain double-entry rules.
借记和贷记
如果借方发生额大于贷方发生额，账户会产生一个借方 余额.
Transaction #1 Transaction #3
Account Name
Expanded Exercise: Pioneer Advertising Agency Inc.
September 1 •Stockholders invested $15,000 cash in the corporation in exchange for shares of stock. •Purchased computer equipment for $7,000 cash.