Chapter2Transactionanalysis交易分析.ppt

Analyzing Accounts You can determine how much paid on account by analyzing Accounts Payable as follows: * Finding Accounting Errors 检查Trail Balance的借方栏与贷方栏在加总的过程中是否存在计算错误； 检查Trail Balance的余额与Ledger的余额是否一致，看是否存在登记错误； 重新计算Ledger个账户余额； 检查每一笔Journal有没有正确无误地过入Ledger； 检查Journal的借贷双方是否相等。 * Correcting Accounting Errors Divide the difference by 2 and search for a debit recorded as a credit or vice-versa. Divide the difference by 9. If you get an even amount（偶数）, you may have either a slide or a transposition. Slide：If A=10B，then A-B=9B；If A=100B，then A-B=99B； Transposition：If AB=10A+B，BA=10B+A，then AB-BA=10A+B-10B-A=9(A-B) * Chart of Accounts The chart of accounts lists all accounts and their account numbers. Accounts can be grouped under the financial statement headings: Balance Sheet: Assets, Liabilities, and Stockholders’ Equity Income Statement: Revenues and Expenses * Chart of Accounts * The Normal Balances of the Accounts * Account Formats * Review * END-OF-CHAPTER SUMMARY PROBLEM TEXTBOOK, Page.84 * EXERCISES-TRUE/FALSE A journal shows a chronological listing of a business’s accounting activities. Posting accounting transactions avoids the necessity of journalizing transactions. The accounting records are considered to be correct if the total debits of the trial balance equal total credits.(False) A trial balance is a list of all accounts and their balances at a point in time. * A chart of accounts is organized in alphabetical order of the accounting equation, with assets first, followed by expenses, liabilities, owners’ equity, and revenues. When the trial balance is out of balance due to a transposition error, the difference between total debits and total credits will be evenly divisible by 9. * All of the following accounts are standard components of stockholders’ equity except: a. Revenues b. Dividends c. Accounts Payable d. Expenses * Note payable, accounts payable, and salary payable are all examples of: a. assets b. revenue c. expenses d. liabilitie