会计信息系统和会计循环.ppt

会会计信息系信息系统和会和会计循循环Chapter 3-2会计信息系统会计信息系统会计信息系统会计信息系统基本术语基本术语借记和贷记借记和贷记基本等式基本等式财务报表和所有权结构财务报表和所有权结构会计循环会计循环会计循环会计循环识别和记录识别和记录登日记账登日记账过账过账试算平衡表试算平衡表调整分录调整分录调整后的试算平衡表调整后的试算平衡表编制财务报表编制财务报表结账结账结账后试算平衡表结账后试算平衡表转向分录转向分录商人使用的财务报表商人使用的财务报表会计信息系统会计信息系统Chapter 3-3收集和处理交易数据向利益团体传递财务信息会计信息系统会计信息系统会计信息系统(AIS)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，我们获利了吗可以帮助管理当局回答诸如此类问题:Chapter 3-4会计信息系统会计信息系统 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。-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，则911带来的损失是实实在在的。Chapter 3-5基本术语基本术语LO 1 Understand basic accounting terminology.LO 1 Understand basic accounting terminology.事项事项交易交易账户账户实账户实账户虚账户虚账户分类账分类账日记账日记账过账过账试算平衡表试算平衡表调整分录调整分录财务报表财务报表结账分录结账分录Chapter 3-6借记和贷记借记和贷记LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式簿记会计复式簿记会计复式簿记会计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.借贷金额必需相等借贷金额必需相等.(复式簿记制度的基础.)Chapter 3-7借记和贷记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”账户账户账户账户LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.T T形账户形账户形账户形账户.Chapter 3-8Account NameDebit/Dr.Credit/Cr.借记和贷记借记和贷记如果借方发生额如果借方发生额大于大于贷方发生额，账户会产生一个借方贷方发生额，账户会产生一个借方余额余额.LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.$10,000Transaction#2$3,000$15,000$15,0008,000Transaction#3BalanceTransaction#1Chapter 3-9借记和贷记借记和贷记如果贷方发生额如果贷方发生额如果贷方发生额如果贷方发生额大于大于借方发生额，账户会产生一个贷方借方发生额，账户会产生一个贷方借方发生额，账户会产生一个贷方借方发生额，账户会产生一个贷方余额余额余额余额.LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.$10,000Transaction#2$3,000$1,000$1,0008,000Transaction#3BalanceTransaction#1Chapter 3-10Normal Balance CreditNormal Balance Debit借记与贷记小结借记与贷记小结借记与贷记小结借记与贷记小结LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.Chapter 3-11基本会计等式基本会计等式LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.Relationship among the assets,liabilities and Relationship among the assets,liabilities and stockholders equity of a business:stockholders equity of a business:对于每一笔交易，这个等式都必须成立对于每一笔交易，这个等式都必须成立.借贷必相等借贷必相等.Illustration 3-3Increases to assets accounts occur on the left(or the debit side).Decreases to assets accounts occur on the right(or the credit side).Increases to accounts occur on the (or the side).Decreases to accounts occur on the (or the side).Chapter 3-12复式记账练习题复式记账练习题AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+1.1.Invested$32,000 cash and equipment valued at Invested$32,000 cash and equipment valued at$14,000 in the business.$14,000 in the business.+32,000+14,000+46,000LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.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！会计恒等式会计恒等式Chapter 3-13AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+2.2.Paid office rent of$600 for the month.Paid office rent of$600 for the month.-600-600(expense)LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-14AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+3.3.Received$3,200 advance on a management Received$3,200 advance on a management consulting engagement.consulting engagement.+3,200+3,200LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-15AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+4.4.Received cash of$2,300 for services completed Received cash of$2,300 for services completed for Shuler Co.for Shuler Co.+2,300+2,300(revenue)LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-16AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+5.5.Purchased a computer for$6,100.Purchased a computer for$6,100.+6,100-6,100LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-17AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+6.6.Paid off liabilities of$7,000.Paid off liabilities of$7,000.-7,000-7,000LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-18AssetsAssetsLiabilitiesLiabilitiesStockholders Stockholders EquityEquity=+7.7.Declared a cash dividend of$10,000.Declared a cash dividend of$10,000.+10,000-10,000LO 2 Explain double-entry rules.LO 2 Explain double-entry rules.复式记账练习题复式记账练习题Chapter 3-19会计循环会计循环LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.交易或事项1.日记账6.财务报表7.结账8.结账后试算平衡表9.转回分录3.试算平衡表2.过账5.调整后试算平衡表4.调整工作底稿Illustration 3-6Chapter 3-20交易与事项交易与事项记录什么记录什么记录什么记录什么FASBFASB认为认为认为认为,“,“影响企业的交易和事项影响企业的交易和事项影响企业的交易和事项影响企业的交易和事项.”.”一个项目应该被识别，如果一个项目应该被识别，如果一个项目应该被识别，如果一个项目应该被识别，如果:可计量的、相关的、可靠的可计量的、相关的、可靠的可计量的、相关的、可靠的可计量的、相关的、可靠的.LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.事项的类型事项的类型事项的类型事项的类型: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.人力资源Chapter 3-211.A supplier of a companys raw material is paid an amount owed on account.外部事项不记录2.A customer pays its open account.外部事项3.A new chief executive officer is hired.不记录4.The bi-weekly payroll is paid.5.Raw materials are entered into production.内部事项外部事项6.A new advertising agency is hired.不记录7.The accountant determines the federal income taxes owed based on the income earned.内部事项LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.外部事项内部事项交易与事项交易与事项Chapter 3-22日记账日记账日记账日记账 按时间顺序记录交易事项.1.日记账日记账LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.普通日记账普通日记账Chapter 3-23过账过账过账过账 将日记账分录转入分类账的过程.General LedgerGeneral JournalJan.3Sale of stockGJ1100,000100,000100GJ12.过账过账LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.Chapter 3-24Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.September 1 Stockholders invested$15,000 cash in the corporation in exchange for shares of stock.Purchased computer equipment for$7,000 cash.Chapter 3-25PostingLO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.Chapter 3-26Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.Chapter 3-27Chapter 3-28Chapter 3-29Chapter 3-30Chapter 3-31Chapter 3-32Chapter 3-33Trial BalanceTrial Balance 每个账户和账户余额的列表;用以证实借贷双方余额相等.3.试算平衡表试算平衡表LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.迪士尼公司迪士尼公司1998年财务报表借年财务报表借贷双方不平衡，两个数据的颠贷双方不平衡，两个数据的颠倒导致了倒导致了900万美元的错误。万美元的错误。甚至甚至SEC都没有发现这个错误都没有发现这个错误而公布了这份财务报表。而公布了这份财务报表。Chapter 3-34Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.LO 4 LO 4 Record transactions in journals,post to Record transactions in journals,post to ledger accounts,and prepare a trial balance.ledger accounts,and prepare a trial balance.Chapter 3-353.试算平衡表试算平衡表l试算平衡表无法证实，公司记录的所有交易或者分类账试算平衡表无法证实，公司记录的所有交易或者分类账的正确性。的正确性。l即使试算平衡表的栏目相等，仍然可能存在很多错误，即使试算平衡表的栏目相等，仍然可能存在很多错误，比如？比如？借贷双方都错了，但错误金额相等借贷双方都错了，但错误金额相等漏掉或重复记录了整笔交易漏掉或重复记录了整笔交易Chapter 3-364.调整分录调整分录收入收入收入收入 -在当期赚取的在当期赚取的.费用费用费用费用 -在当期发生的在当期发生的.调整分录调整分录调整分录调整分录-需要遵循什么原则？需要遵循什么原则？LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.1 1、收入确认原则、收入确认原则、收入确认原则、收入确认原则2 2、配比原则、配比原则、配比原则、配比原则Chapter 3-37调整分录的类型调整分录的类型1.预付费用预付费用.在被使用或消耗之前，以现金支付的费用，并且记录为一项资产预付款项3.应计收入应计收入.收入已实现，但尚未收到现金或尚未入账.4.应计费用应计费用.费用已经发生，但是尚未支付现金，或尚未入账.2.预收收入预收收入 在被赚取之前，以现金收入到的收入，并且记录为一项负债.应计项目LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.Illustration 3-20Chapter 3-38现金支付在收到服务或者利益之前记为一项资产现金支付在收到服务或者利益之前记为一项资产.调整分录调整分录 “预付费用预付费用”保险费保险费办公用品办公用品广告费广告费现金支付费用确认在在LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.租金租金设备维护设备维护固定资产固定资产可能触发预付费用调整分录的例子：可能触发预付费用调整分录的例子：之前之前Chapter 3-39Example:Example:在在1 1月月1 1日，日，Phoenix CorpPhoenix Corp付了付了$12,000$12,000作为未来作为未来1212个月的保险费，在个月的保险费，在1 1月月1 1日的会计记录如下：日的会计记录如下：.调整分录调整分录 “预付费用预付费用”现金12,000预付费用12,000Jan.1LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCredit预付费用12,00012,00012,00012,000DebitCredit现金Chapter 3-40Example:Example:在在1 1月月3131日的调整分录如下所示：日的调整分录如下所示：调整分录调整分录 “预付费用预付费用”预付费用1,000保险费1,000Jan.31LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCredit预付费用12,00012,0001,0001,000DebitCredit保险费1,0001,00011,00011,000若没有调整分录，哪个账户会若没有调整分录，哪个账户会被高估，哪个账户会被低估被高估，哪个账户会被低估预付费用会被高估预付费用会被高估保险费会被低估保险费会被低估Chapter 3-41在收入赚取之前，以现金收到并且记录为负债的在收入赚取之前，以现金收到并且记录为负债的收入收入.调整分录调整分录“预收收入预收收入”租金租金机票机票学费学费现金收入收入确认在在LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.杂志订阅杂志订阅客户定金客户定金预收收入通常发生在预收收入通常发生在:之前之前Chapter 3-42Example:Example:在在11月月1日，日，Phoenix Corp.Phoenix Corp.从从Arcadia High SchoolArcadia High School收到收到$24,000$24,000 作为未来作为未来3 3个月的租金个月的租金.在在1111月月1 1日的会计记录如下：日的会计记录如下：.预收收入24,000现金24,000Nov.1LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCredit现金24,00024,00024,00024,000DebitCredit预收收入调整分录调整分录“预收收入预收收入”Chapter 3-43Example:Example:在在1111月月3131日的调整分录如下日的调整分录如下 ：租金收入8,000预收收入8,000Nov.30LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCredit租金收入8,0008,00024,00024,000DebitCredit预收收入调整分录调整分录“预收收入预收收入”8,0008,00016,00016,000Chapter 3-44已经赚取但尚未收到现金或尚未记录的收入已经赚取但尚未收到现金或尚未记录的收入.调整分录调整分录“应计收入应计收入”利息收入利息收入 提供劳务收入提供劳务收入BEFORELO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.应计收入通常为应计收入通常为:现金收入收入记录Chapter 3-45Example:Example:在在7月月1日，日，Phoenix Corp.Phoenix Corp.投资投资$300,000$300,000 于某证券，于某证券，每年的收益率为每年的收益率为 5%.5%.在在7 7月月1 1日的会计记录如下：日的会计记录如下：现金300,000投资300,000July 1LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCreditInvestments300,000300,000300,000300,000DebitCreditCash调整分录调整分录“应计收入应计收入”Chapter 3-46Example:Example:7 7月月3131日的调整分录如下：日的调整分录如下：.利息收入1,250应收利息1,250July 31LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCreditInterest Receivable1,2501,2501,2501,250DebitCreditInterest Revenue调整分录调整分录“应计收入应计收入”Chapter 3-47已经发生但是尚未支付或尚未登记的费用已经发生但是尚未支付或尚未登记的费用调整分录调整分录“应计费用应计费用”租金租金利息利息税费税费在在LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.应计费用通常发生在应计费用通常发生在:现金支付费用记录薪酬薪酬坏账准备坏账准备*调整分录导致了调整分录导致了:之前之前Chapter 3-48应付账款200,000现金200,000Feb.2LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCreditCash200,000200,000200,000200,000DebitCreditNotes Payable调整分录调整分录“应计费用应计费用”Example:Example:2月月2日，日，Phoenix CorpPhoenix Corp以年利率以年利率9%向银行借款向银行借款$200,000$200,000。利。利息在每月月初支付。在息在每月月初支付。在2月月2日的会计记录如下：日的会计记录如下：Chapter 3-49Example:Example:在在2 2月月2828日的调整分录如下：日的调整分录如下：.应付利息1,500利息费用1,500Feb.28LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.DebitCreditInterest Expense1,5001,5001,5001,500DebitCreditInterest Payable调整分录调整分录“应计费用应计费用”Chapter 3-50定期盘存制定期盘存制LO 8 Explain how to adjust inventory accounts at year-end.LO 8 Explain how to adjust inventory accounts at year-end.在当期期间，存货账户保持不变在当期期间，存货账户保持不变.每次购买，购货账户增加每次购买，购货账户增加.在会计期间结束时在会计期间结束时:关闭购货账户关闭购货账户.公司必须通过转出期初存货金额并且记录期末存货金额，公司必须通过转出期初存货金额并且记录期末存货金额，调整存货账户调整存货账户.Chapter 3-51永续盘存制永续盘存制LO 8 Explain how to adjust inventory accounts at year-end.LO 8 Explain how to adjust inventory accounts at year-end.每次购买，存货账户都会增加，借记存货账户每次购买，存货账户都会增加，借记存货账户.存货销售时，存货减少，产品销售成本增加，贷记存货存货销售时，存货减少，产品销售成本增加，贷记存货账户，借记产品销售成本账户账户，借记产品销售成本账户.存货的账户余额应与库存相等存货的账户余额应与库存相等.不需要调整分录不需要调整分录.通过实际盘存验证存货账户余额通过实际盘存验证存货账户余额.Chapter 3-52会计循环会计循环LO 3 Identify steps in the accounting cycle.LO 3 Identify steps in the accounting cycle.交易或事项1.日记账6.财务报表7.结账8.结账后试算平衡表9.转回分录3.试算平衡表2.过账5.调整后试算平衡表4.调整工作底稿Illustration 3-6Chapter 3-53调整分录的类型调整分录的类型1.预付费用预付费用.在被使用或消耗之前，以现金支付的费用，并且记录为一项资产预付款项3.应计收入应计收入.收入已实现，但尚未收到现金或尚未入账.4.应计费用应计费用.费用已经发生，但是尚未支付现金，或尚未入账.2.预收收入预收收入 在被赚取之前，以现金收入到的收入，并且记录为一项负债.应计项目LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.Illustration 3-20Chapter 3-54Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Pioneer purchased advertising supplies costing$25,000 on October 5.The asset account-Advertising Supplies shows a balance of$25,000 in the October 31 trial balance.An inventory count at the close of business on October 31 reveals that$10,000 of supplies are still on hand.Thus,the cost of supplies used is$15,000($25,000-$10,000).Pioneer makes the following adjusting entry.Oct.31 Advertising Supplies Expense 15,000 Advertising Supplies 15,000 (To record supplies used)定期盘存制定期盘存制Chapter 3-55Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-56Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-57Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-58Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-59Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-60Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-61Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-62Expanded Exercise:Pioneer Advertising Agency Inc.Expanded Exercise:Pioneer Advertising Agency Inc.Chapter 3-63 列示会计期间结束时，包括那些经过调整的账户在内的所有账户的余额.5.调整后的的试算平衡表调整后的的试算平衡表LO 5 LO 5 Explain the reasons for preparing adjusting entries.Explain the reasons for preparing adjusting entries.Chapter 3-64Expanded Exercise:Expanded Exercise:Pioneer Advertising Pioneer Advertising Agency Inc.Agency Inc.Chapter 3-656.编制财务报表编制财务报表LO 6 Prepare financial statement from the adjusted trial balance.LO 6 Prepare financial statement from the adjusted trial balance.可以直接根据调整后的试算平衡表编制财务报表.资产负债表利润表现金流量表留存收益表Chapter 3-666.编制财务报表编制财务报表LO 6 Prepare financial statement from the adjusted trial