双语版财务会计第二章总汇.ppt

Cash and Receivables;Learning Objects;Cash and Receivables;;;Cash contents;Cash contents;How to manage and control cash?;How to manage and control cash?;Internal controls;Internal controls;Internal controls for cash;Internal controls for cash ;Accounting for cash ;Accounting for cash;Accounting for cash;Accounting for cash;Reporting Cash;Reporting Cash;Reporting Cash;Cash counting ;Cash counting ;Cash counting;Cash balance from bank statement $7,218;Bank Reconciliations;Bank Reconciliations;Bank Reconciliations;Bank Reconciliations;Bank Reconciliation - Example;Bank Reconciliation - Solution;Bank Reconciliation - Solution;Bank Reconciliation - Solution;Receivables;Receivables;Recognition of receivables;Measuring Receivables ;Measuring Receivables;Cash (sales) discounts （现金折扣） Inducements for prompt payment (敦促购货方早付款 而给予的折扣) Increase likelihood of collection （增加账款回收的可能性） Method of recording Gross Method（总价法） Net Method （净价法） ;Cash Discounts – Gross method ; On June 3, Benedict Corp. sold to Chester Inc., merchandise having a sale price of $5,000 with terms of 2/10,n/60, f.o.b. (free on board)shipping point. On June 12, Benedict received a check for the balance due from Chester. Prepare required journal entries assuming Benedict records the sale at gross.;Sales discount – net method; On June 3, Benedict Corp. sold to Chester Inc., merchandise having a sale price of $5,000 with terms of 2/10,n/60, f.o.b. shipping point. On June 29, Benedict received a check for the balance due from Chester. Prepare required journal entries assuming Benedict records the sale at net.; On June 3, Benedict Corp. sold to Chester Inc., merchandise having a sale price of $5,000 with terms of 2/10,n/60, f.o.b. shipping point. On June 12, Benedict received a check for the balance due from Chester. Prepare required journal entries assuming Benedict records the sale at net.;Estimated Bad Debts Method;Uncollectible Accounts Receivable ;直接转销法 在坏账发生时直接冲减应收账款的账面余额。 Althoug