会计英语第四版第一章综述.ppt

The accounting equation Business transactions always affect at least two elements in the accounting equation. The accounting equation is: Assets = Liabilities + Owner’s equity After a transaction is recorded, the accounting equation must be in balance. * * Using the accounting equation (1)Recording (2)Reporting (Basic Steps of Accounting Processing) Example * An example! On May 1, 2001, Jill Jones deposited $8,000 in the bank to officially start JJ’s Lawn Care Service. The Effects of Business Transactions The Effects of Business Transactions On May 2, 2001, JJ’s purchased a riding lawn mower for $2 500 cash. The Effects of Business Transactions The Effects of Business Transactions On May 8, 2001, JJ’s purchased a $15,000 truck. JJ’s paid $2 000 down in cash and issued a note payable for the remaining $13 000. The Effects of Business Transactions The Effects of Business Transactions On May 11, 2001, JJ’s purchased some repair parts for $300 on account. The Effects of Business Transactions The Effects of Business Transactions On May 18, 2001, JJ’s sold half of their repair parts to ABC Lawns for $150, a price equal to JJ’s cost. JJ’s will receive the cash within 30 days. The Effects of Business Transactions The Effects of Business Transactions On May 25, 2001, ABC Lawns pays JJ’s $75 as a partial settlement of its accounts receivable. The Effects of Business Transactions 专业英语 任课老师：王映 * 手机：188-6750-0087 Email: yw305@专业英语的QQ群  联系方式： 学习本课程的要求：1. 上课不迟到；2. 事先预习和课后复习；3. 做详尽的笔记；4. 积极参与课堂讨论； 5. 有问题，可以在课间或者QQ群里私信我提问。 本课程的目的 * 培养学生运用专业英语进行财务会计工作的能力， 要求学生学习和掌握会计专业的英语名词术语及其英文定义、常用会计科目英文名称、英文日记账的记录、过帐技能 用英文进行调帐和结帐、常用英文财务报表的编制 * 　 Total Internally Assessed Components 100% 30% Group Essay 50% 15.00% (Optional: Class presentation) 25% 7.50% (Optional: Group essay) 25% 7.50% Mid-term test 30% 4.50% Attendance 20% 6.00% 　 　 　 Final exam (0pen-book) 　 70% 100% Course Assessment: * Course Schedule Week Date Lear