清华大学会计学课件
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Investors purchase stock (or ownership) in businesses hoping to gain in two ways:
Sell ownership interest in the future for more than they paid.
The Business Operations 制造业的主要经济活动
The Balance Sheet reports the financial position of an entity at a particular point in time.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities Accounts payable Notes payable Total liabilities Stockholders' Equity Contributed capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity
负债–我们欠别人的
$ 7,156 9,000 $ 16,156 $ 2,000 9,105 11,105 $ 27,261
股东权益–资产和负债的差额 该剩余索取权属于所有者
股东的投资和再投资的总和
12
2
2014/9/18
Assets are economic resources owned by the business as a result of past transactions.
Financial Accounting System
Periodic financial statements and related disclosures
Managerial Accounting System
Detailed plans and continuous performance reports
1-11
1-12
资产负债表
4,895 5,714 8,517 7,154 981 $ 27,261
反映企业某一特定时点的财务状况，静态报表 资产–我们拥有的
企业所拥有的、由以往经济业务事项产生的、能以货币计量 、预期会带来未来经济利益的资源 各类财产、债权和其它权利 已报废设备？CEO个人座驾？未来购买协议？良好客户关系 ？ 企业所承担的、由以往经济业务事项产生的、要用资产或服 务来偿还的债务或义务 银行借款、应付账款
1-15
1-16
The Balance Sheet
4,895 5,714 8,517 7,154 981 $ 27,261
Basic Accounting Equation Balance Sheet Equation
Assets = Liabilities + Stockholders’ Equity Economic Resources
2014/9/18
1-2
Understanding the Business
Chapter 1
Owner-Managers
Founders of the business who also function as managers are called OwnerMangers.
Creditors lend money for a specific period of time and gain by charging interest on the money they lend.
1
2014/9/18
1-7
1-8
Learning Objectives
Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers (investors, creditors, and managers).
1-13 MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ 4,895 Accounts receivable 5,714 Inventories 8,517 Plant and equipment 7,154 Land 981 Total assets $ 27,261 Liabilities and Stockholders' Equity Amount of cash in the company’s bank Cash Liabilities accounts.
Total liabilities and stockholders' equity
Equity is the amount of financing provided by owners of the business and earnings.
Contributed capital Retained earnings
The Four Basic Financial Statements
Statement of Cash Flows(现金流量表) Statement of Retained Earnings(留存收益表) Balance Sheet(资产负债表) Income Statement(损益表)
Financial statements summarize the financial activities of the business.
Investors and Creditors (external decision makers)
External Decision Makers
Investors, creditors, suppliers, customers, etc.
Internal Decision Makers
Managers throughout the organization
Accounts payable $ 7,156 Accounts Amounts owed by customers from prior 9,000 sales. Total liabilities Parts and completed but unsold $ 16,156 Assets are listed Inventories Stockholders' Equity products. by their ease of Contributed capital $ 2,000 Plant and conversion into Retained earnings 9,105 Factories and production machinery. equipment cash. Total stockholders' equity 11,105 Land on which factories Total Land liabilities and stockholders' equity are built. $ 27,261 Notes payable receivable
Financial statements prepared at the end of the year are called annual reports.
1. Name of entity 2. Title of statement 3. Specific date 4. Unit of measure
Liabilities are debts or obligations of the business that result from past transactions.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities Accounts payable Notes payable Total liabilities
1-5
1-6
The Accounting System
The Accounting System
Accounting System
Collects and processes financial information
Reports information to decision makers
Managers (internal decision makers)
Financial Statements and BusiHale Waihona Puke Baiduess Decisions
Creditors
Investors buy ownership in the company in the form of stock. Investors
ACCT101
1-3
Understanding the Business
1-14
4,895 5,714 8,517 7,154 981 $ 27,261
$ 7,156 9,000 $ 16,156 $ 2,000 9,105 11,105 $ 27,261
Accounts Amounts owed to Stockholders' suppliers forEquity prior Contributed capital payable purchases. Retained earnings Notes Amounts owed on written debt Total stockholders' equity payable contracts.
股东 权益 负债 短 期
股东、债权人
Receive a portion of the company’s earnings in cash (dividends).
固定 资产
对外投资 厂房设备
长 期
资产负债表 费用 利润表 产成品
资金 原材料
货币 资金 存货
营业 成本
营业 收入
应收账款
ACCT101
1-9
1-10
The Four Basic Financial Statements
Companies can prepare financial statements at the end of the year, quarter or month.
2011
X
Let’s look at MAXIDRIVE CORP.’s financial statements.
Amounts invested in the business by Accounts payable stockholders. Notes payable Past earnings not distributed to Total liabilities stockholders.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities
Sell ownership interest in the future for more than they paid.
The Business Operations 制造业的主要经济活动
The Balance Sheet reports the financial position of an entity at a particular point in time.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities Accounts payable Notes payable Total liabilities Stockholders' Equity Contributed capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity
负债–我们欠别人的
$ 7,156 9,000 $ 16,156 $ 2,000 9,105 11,105 $ 27,261
股东权益–资产和负债的差额 该剩余索取权属于所有者
股东的投资和再投资的总和
12
2
2014/9/18
Assets are economic resources owned by the business as a result of past transactions.
Financial Accounting System
Periodic financial statements and related disclosures
Managerial Accounting System
Detailed plans and continuous performance reports
1-11
1-12
资产负债表
4,895 5,714 8,517 7,154 981 $ 27,261
反映企业某一特定时点的财务状况，静态报表 资产–我们拥有的
企业所拥有的、由以往经济业务事项产生的、能以货币计量 、预期会带来未来经济利益的资源 各类财产、债权和其它权利 已报废设备？CEO个人座驾？未来购买协议？良好客户关系 ？ 企业所承担的、由以往经济业务事项产生的、要用资产或服 务来偿还的债务或义务 银行借款、应付账款
1-15
1-16
The Balance Sheet
4,895 5,714 8,517 7,154 981 $ 27,261
Basic Accounting Equation Balance Sheet Equation
Assets = Liabilities + Stockholders’ Equity Economic Resources
2014/9/18
1-2
Understanding the Business
Chapter 1
Owner-Managers
Founders of the business who also function as managers are called OwnerMangers.
Creditors lend money for a specific period of time and gain by charging interest on the money they lend.
1
2014/9/18
1-7
1-8
Learning Objectives
Recognize the information conveyed in each of the four basic financial statements and the way that it is used by different decision makers (investors, creditors, and managers).
1-13 MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ 4,895 Accounts receivable 5,714 Inventories 8,517 Plant and equipment 7,154 Land 981 Total assets $ 27,261 Liabilities and Stockholders' Equity Amount of cash in the company’s bank Cash Liabilities accounts.
Total liabilities and stockholders' equity
Equity is the amount of financing provided by owners of the business and earnings.
Contributed capital Retained earnings
The Four Basic Financial Statements
Statement of Cash Flows(现金流量表) Statement of Retained Earnings(留存收益表) Balance Sheet(资产负债表) Income Statement(损益表)
Financial statements summarize the financial activities of the business.
Investors and Creditors (external decision makers)
External Decision Makers
Investors, creditors, suppliers, customers, etc.
Internal Decision Makers
Managers throughout the organization
Accounts payable $ 7,156 Accounts Amounts owed by customers from prior 9,000 sales. Total liabilities Parts and completed but unsold $ 16,156 Assets are listed Inventories Stockholders' Equity products. by their ease of Contributed capital $ 2,000 Plant and conversion into Retained earnings 9,105 Factories and production machinery. equipment cash. Total stockholders' equity 11,105 Land on which factories Total Land liabilities and stockholders' equity are built. $ 27,261 Notes payable receivable
Financial statements prepared at the end of the year are called annual reports.
1. Name of entity 2. Title of statement 3. Specific date 4. Unit of measure
Liabilities are debts or obligations of the business that result from past transactions.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities Accounts payable Notes payable Total liabilities
1-5
1-6
The Accounting System
The Accounting System
Accounting System
Collects and processes financial information
Reports information to decision makers
Managers (internal decision makers)
Financial Statements and BusiHale Waihona Puke Baiduess Decisions
Creditors
Investors buy ownership in the company in the form of stock. Investors
ACCT101
1-3
Understanding the Business
1-14
4,895 5,714 8,517 7,154 981 $ 27,261
$ 7,156 9,000 $ 16,156 $ 2,000 9,105 11,105 $ 27,261
Accounts Amounts owed to Stockholders' suppliers forEquity prior Contributed capital payable purchases. Retained earnings Notes Amounts owed on written debt Total stockholders' equity payable contracts.
股东 权益 负债 短 期
股东、债权人
Receive a portion of the company’s earnings in cash (dividends).
固定 资产
对外投资 厂房设备
长 期
资产负债表 费用 利润表 产成品
资金 原材料
货币 资金 存货
营业 成本
营业 收入
应收账款
ACCT101
1-9
1-10
The Four Basic Financial Statements
Companies can prepare financial statements at the end of the year, quarter or month.
2011
X
Let’s look at MAXIDRIVE CORP.’s financial statements.
Amounts invested in the business by Accounts payable stockholders. Notes payable Past earnings not distributed to Total liabilities stockholders.
MAXIDRIVE CORP. Balance Sheet At December 31, 2011 (in thousands of dollars) Assets Cash $ Accounts receivable Inventories Plant and equipment Land Total assets Liabilities and Stockholders' Equity Liabilities