会计英语5省公共课一等奖全国赛课获奖课件.pptx

Accounting Englishweek 5Spring 第1页Practices:Journalizing and posting 2General JournalSierra issued common stock in exchange for$10,000 cash.Oct.1CashCommon stock10,00010,000第2页Journalizing3General JournalSierra borrowed$5,000 by signing a note.Oct.1CashNotes payable5,0005,000第3页Journalizing4General JournalSierra purchased office equipment for$5,000.Oct.2Office equipmentCash5,0005,000第4页Journalizing5Purchases office furniture for$1,900,on account.Oct.3General JournalOffice furnitureA/P1,9001,900第5页Journalizing6Sells a house and lot for B.Kidman;bills B.Kidman$3,200 for realty services provided.Oct.6General JournalA/RService revenue3,2003,200第6页Journalizing7Pays$700 on balance related to transaction of Oct.3.Oct.27General JournalA/PCash700700第7页Journalizing8Pays the administrative assistant$2,500 salary for Oct.Oct.30General JournalSalary expenseCash2,5002,500第8页Posting9PostingPosting the process of transferring amounts from the journal to the ledger accounts.(post and give me your answers)General LedgerGeneral JournalOct.1Owner investmentJ110,00010,000101J1第9页2.4 Preparing a trial balancepp 翻译翻译翻译翻译 pp假如是使用手工系统，会计人员通常在每个月月末假如是使用手工系统，会计人员通常在每个月月末假如是使用手工系统，会计人员通常在每个月月末假如是使用手工系统，会计人员通常在每个月月末将日志账过入到总分类账中若使用计算机系统，将日志账过入到总分类账中若使用计算机系统，将日志账过入到总分类账中若使用计算机系统，将日志账过入到总分类账中若使用计算机系统，在统计每笔日志账分录时，过账程序将自动完成在统计每笔日志账分录时，过账程序将自动完成在统计每笔日志账分录时，过账程序将自动完成在统计每笔日志账分录时，过账程序将自动完成ppAccountants usually complete the posting of Accountants usually complete the posting of journal entries to the ledger accounts at the end journal entries to the ledger accounts at the end of each month if they are using a of each month if they are using a manual systemmanual system.With a With a computerizedcomputerized system,each posting is done system,each posting is done automatically as each journal entry is recorded.automatically as each journal entry is recorded.10第10页The procedure of preparing a trial balance1.Determine the balances of each account in Determine the balances of each account in the ledger.the ledger.2.List each account and place its balance List each account and place its balance beside it.beside it.3.Compute the total of the debit balances.Compute the total of the debit balances.4.Compute the total of the credit balances.Compute the total of the credit balances.5.Verify that the sum of the debit balances Verify that the sum of the debit balances equals the sum of the credit balances.equals the sum of the credit balances.11第11页Locating and correcting errors 翻译翻译翻译翻译 假如试算表借方和贷方不等，则表明存在会计错误假如试算表借方和贷方不等，则表明存在会计错误假如试算表借方和贷方不等，则表明存在会计错误假如试算表借方和贷方不等，则表明存在会计错误在查找错误方面，即使没有固定程序，不过我们在查找错误方面，即使没有固定程序，不过我们在查找错误方面，即使没有固定程序，不过我们在查找错误方面，即使没有固定程序，不过我们普通会采取追查法，从试算表开始，到分类账，最普通会采取追查法，从试算表开始，到分类账，最普通会采取追查法，从试算表开始，到分类账，最普通会采取追查法，从试算表开始，到分类账，最终查至日志账终查至日志账终查至日志账终查至日志账A trial balance that A trial balance that does not balance does not balance may reveal may reveal some accounting errors.While there are no rigidsome accounting errors.While there are no rigid rules governing the procedures of error locating,rules governing the procedures of error locating,the common steps suggested are the common steps suggested are tracingtracing from trial from trial balance to ledger,to journal finally.balance to ledger,to journal finally.12第12页2.5 Practices in ChinaThe processing of accounting in China has The processing of accounting in China has its own its own devicesdevices.There are three types of vouchers used in There are three types of vouchers used in China,which are China,which are receipt voucherreceipt voucher,payment payment voucher and transfer vouchervoucher and transfer voucher.13XXX CompanyReceipt voucherDebit account:dateNo.DescriptionCredit accountamountPR General Ledger accountSubsidiary accountApproved by:Signature:XXX CompanyPayment voucherCredit account:dateNo.Descriptiondebit accountamountPR General Ledger accountSubsidiary accountApproved by:Signature:第13页2.5 Practices in China14XXX CompanyTransfer VoucherdateNo.DescriptionGeneral LedgeraccountSubsidiary accountDebit AccountCredit AccountPRApproved by:Signature:翻译翻译翻译翻译假如收到现金或银行存款，需要使用收款凭证；因假如收到现金或银行存款，需要使用收款凭证；因假如收到现金或银行存款，需要使用收款凭证；因假如收到现金或银行存款，需要使用收款凭证；因为收款凭证有固定借方账户，我们只需登录贷方账为收款凭证有固定借方账户，我们只需登录贷方账为收款凭证有固定借方账户，我们只需登录贷方账为收款凭证有固定借方账户，我们只需登录贷方账户名称和金额户名称和金额户名称和金额户名称和金额第14页The Debt ratio翻译翻译资产负债率用于评价企业不能按期偿还债务资产负债率用于评价企业不能按期偿还债务风险；风险；财务杠杆水平能够衡量企业财务风险财务杠杆水平能够衡量企业财务风险15第15页Self-Test QuestionsTranslate the questions first,and then point Translate the questions first,and then point out the correct option with a clear reason.out the correct option with a clear reason.Additional sentences to translateAdditional sentences to translate，一项资产被记入预付费用账户借方，一项资产被记入预付费用账户借方，一项资产被记入预付费用账户借方，一项资产被记入预付费用账户借方，一项负债被记入预收收入账户贷方，一项负债被记入预收收入账户贷方，一项负债被记入预收收入账户贷方，一项负债被记入预收收入账户贷方，期初现金余额，期末现金余额，期初现金余额，期末现金余额，期初现金余额，期末现金余额，期初现金余额，期末现金余额，imim签发了一张应付票据用于购置一座建筑签发了一张应付票据用于购置一座建筑签发了一张应付票据用于购置一座建筑签发了一张应付票据用于购置一座建筑，应收账款账户借方余额为，应收账款账户借方余额为，应收账款账户借方余额为，应收账款账户借方余额为元元元元.，资产账户增加应该记入其借方，资产账户增加应该记入其借方，资产账户增加应该记入其借方，资产账户增加应该记入其借方1010，在在在在5 5月份，应付账款帐户借方发生额为月份，应付账款帐户借方发生额为月份，应付账款帐户借方发生额为月份，应付账款帐户借方发生额为30003000元元元元.16第16页A trial balance will not balance if()a.a.a correct journal entry is posted twice.a correct journal entry is posted twice.b.b.the purchase of supplies on account is debited to the purchase of supplies on account is debited to Supplies and credited to Cash.Supplies and credited to Cash.c.c.a$100 cash drawing by the owner is debited to a$100 cash drawing by the owner is debited to Owners Drawing for$1,000 and credited to Owners Drawing for$1,000 and credited to Cash for$100.Cash for$100.d.d.a$450 payment on account is debited to a$450 payment on account is debited to Accounts Payable for$45 and credited to Cash Accounts Payable for$45 and credited to Cash for$45.for$45.17C第17页Answer the following true/false questions:181.An account should be provided for every financial item in the business.2.The process of transferring information from the journal to the ledger is called posting.3.Income accounts are generally listed first in the general ledger.TTF第18页19Accounts that normally have debit balances are:a.assets,expenses,and revenues.b.assets,expenses,and owners capital.c.assets,liabilities,and owners drawings.d.assets,owners drawings,and expenses.Posting:a.normally occurs before journalizing.b.transfers ledger transaction data to the journal.c.is an optional step in the recording process.d.transfers journal entries to ledger accounts.第19页Jim Benes is confused about how accounting Jim Benes is confused about how accounting information flows through the accounting system.He information flows through the accounting system.He believes the flow of information is as follows.believes the flow of information is as follows.a.a.Debits and credits posted to the ledger.Debits and credits posted to the ledger.b.b.Business transaction occurs.Business transaction occurs.c.c.Information entered in the journal.Information entered in the journal.d.d.Financial statements are prepared.Financial statements are prepared.e.e.Trial balance is prepared.Trial balance is prepared.Is Jim correct?If not,indicate to Jim the proper Is Jim correct?If not,indicate to Jim the proper flow of the information.flow of the information.20第20页Exercise 2-1Give the right choice with a sound reason.21第21页Exercise 2-222第22页Problem 2-3Translate the descriptions of the accounting errors,and then complete the table.23第23页End of today.Thanks24第24页