财务会计与财务循环管理知识分析.pptVIP

会 计 循 环 第 七 章 会 计 循 环 认定应该记录的交易或事项 分录 从记帐凭证过帐到分类帐 编制未调整试算表 调整分录的编制与过帐 编制调整试算表 编制财务报表 编制结帐分录并过帐 编制结帐后试算表 试 算 基于会计记帐“有借必有贷，借贷必相 等”的平衡原理，就总分类帐的各帐户金 额，检查分录与过帐工作有无 错误的验证工作 试 算 表 日期 会计科目 借方余额和贷方余额 合计 试 算 表 ——错误原因 编制试算表时出错 确定帐户余额时出错 分类帐记录错误 试 算 表 ——无法发现的错误 借贷同时遗漏 借贷同时重复记录 借方或贷方发生等额错误 会 计 记 帐 基 础 收付实现制 权责发生制 调 整 帐 项 应计项目 应付费用 应收收入 递延项目 预付费用 预收收入 估计项目 工 作 底 稿 会计科目 试算表 调整分录 调整后试算表 损益表项目 结帐分录 结帐后试算表 资产负债表 基本财务报表 损益表 资产负债表 会 计 帐 户 虚帐户 实帐户 结 帐 方 法 帐结法 表结法 REVIEW the Accounting Information Processing System Accounts and Transaction Recording Accounts and Transaction Recording The Accounting Identity The Accounting Identity The Accounting Identity The Accounting Identity The Accounting Identity The Income Statement and Temporary Accounts The Income Statement and Temporary Accounts The Accounting Cycle During Accounting Period Identify transactions or events to be recorded. Journalize transactions and events. Posting from journals to ledger. The Accounting Cycle At the end of the accounting period: Prepare unadjusted trial balance. Journalize and post adjusting journal entries. Prepare adjusted trial balance. Prepare financial statements. Journalize and post closing journal entries. Prepare post-closing trial balance.At the beginning of the next period: Journalize and post reversing journal entries. Step 1: Identify Transactions or Events to be Recorded Step 1: Identify Transactions or Events to be Recorded Step 1: Identify Transactions or Events to be Recorded Step 1: Identify Transactions or Events to be Recorded Step 2: Journalize Transactions and Events A chronological record of transactions using the debit/credit format Generally two types of journals: Special journals - repetitive entries General journal - nonrepetitive entries Step 2: Journalize Transactions and Events On January 1, 19X7, Caldwell Company borrows $10,000 from the bank. Prepare the appropriate journal entry for the above transaction. Step 2: Journalize Transactions and E