厦门大学中极会计学 (3)

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.
$3,000 8,000
Transaction #2 Transaction #3
Balance
$1,000
Chapter 3-9
LO 2 Explain double-entry rules.
借记与贷记小结
Liabilities
Normal Balance Debit
Assets
Debit / Dr. Credit / Cr.
Normal Balance Credit
Equity
Debit / Dr.
Chapter 3-24
Debit / Dr.
Credit / Cr.
Normal Balance
Credit / Cr.
Normal Balance Normal Balance
Chapter 3-23
Expense
Debit / Dr. Credit / Cr.
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.
借记和贷记
账户
一个系统的安排,表明交易的影响
贷记 = “左边”
借记 = “右边”
T形账户.
Account Name
Debit / Dr.
Credit / Cr.
Chapter 3-7
工作底 稿
1. 日记账 2. 过账 3. 试算平衡表 4. 调整
5. 调整后试算平衡表
Chapter 3-19
LO 3 Identify steps in the accounting cycle.
交易与事项
记录什么?
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.
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.
Chapter 3-22
LO 4 Record transactions in journals, post to ledger accounts, and prepare a trial balance.
2. 过账
过账 – 将日记账分录转入分类账的过程.
General Journal
Date Jan. 3 Account Title Cash Common stock Ref. Debit 100,000 100,000
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
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
借记和贷记
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.
基本等式 财务报表和所有权结构
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
Chapter 3-2
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:
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?
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
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.
=
Liabilities
+
Stockholders’ Equity
+ 32,000
+ 46,000
每当交易或者事项发生，等式中的 某些项会发生变化，然而变化的结 果仍然保持等式成立！
LO 2 Explain double-entry rules.
+ 14,000
会计恒等式
Chapter 3-12
复式记账练习题
Chapter 3-21
LO 3 Identify steps in the accounting cycle.
1. 日记账
日记账 – 按时间顺序记录交易事项.
普通日记账
Date Jan. 3 Account Title Cash Common stock 10 Building Note payable Ref. 100 300 130 220 150,000 150,000 Debit 100,000 100,000 Credit
Illustration 3-3
对于每一笔交易，这个等式都必须成立. 借贷必相等.
Chapter 3-11
LO 2 Explain double-entry rules.
复式记账练习题
1. Invested $32,000 cash and equipment valued at $14,000 in the business. Assets
2. Paid office rent of $600 for the month.
Assets
=
Liabilities
+
Stockholders’ Equity
- 600
(expense)
- 600
Chapter 3-13
LO 2 Explain double-entry rules.
复式记账练习题
Expanded Exercise: Pioneer Advertising Agency Inc.
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
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.
人力资源?
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.
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.
Account Name
Debit / Dr. Credit / Cr.
Transaction #1 Transaction #3 Balance
$10,000 8,000 $15,000
GJ1
Credit
100
General Ledger Cash
Date Explanation Ref. Debit
Acct. No. 100
Credit Balance
Jan. 3 Sale of stock