会计信息系统和会计循环PPT.ppt

该包括多少细节呢？——简明损益表: LO 3 Prepare a multiple-step income statement. supplementary schedules 损益表通常包含某些基本要素，但企业可以用不同的格式表示. Expanded Exercise: Pioneer Advertising Agency Inc. 6. 编制财务报表 LO 6 Prepare financial statement from the adjusted trial balance. 可以直接根据调整后的试算平衡表编制财务报表. 资产负债表 利润表 现金流量表 留存收益表 6. 编制财务报表 LO 6 Prepare financial statement from the adjusted trial balance. Income Statement Assume the following Adjusted Trial Balance 6. 编制财务报表 LO 6 Prepare financial statement from the adjusted trial balance. Statement of Retained Earnings Assume the following Adjusted Trial Balance 6. 编制财务报表 Balance Sheet LO 6 Prepare financial statement from the adjusted trial balance. Assume the following Adjusted Trial Balance 6. Preparing Financial Statements 6. Preparing Financial Statements 7. 结账 LO 7 Prepare closing entries. 将利润表余额结转 (收入 和 费用)账户余额为0. 将净收益或净损失转入所有者权益. 不结转资产负债表账户 (资产, 负债, and 所有者权益) . 将未分配利润的余额转到留存收益账户. LO 7 Prepare closing entries. Example: Assume the following Adjusted Trial Balance 7. 结账 Example: Prepare the Closing journal entry from the adjusted trial balance on the previous slide. LO 7 Prepare closing entries. Sales 185,000 cr. Income summary 202,000 Interest income 17,000 Income summary 115,000 Cost of goods sold 47,000 Salary expense 25,000 Depreciation expense 43,000 Income summary 87,000 Retained earnings 87,000 Retained earnings 10,000 Dividends declared 10,000 7. 结账 8. 结账后试算平衡表 LO 7 Prepare closing entries. Example continued: 7. Closing Entries 8. 结账后试算平衡表 会计循环 LO 3 Identify steps in the accounting cycle. 交易或事项 1. 日记账 6. 财务报表 7. 结账 8. 结账后试算平衡表 9. 转回分录 3. 试算平衡表 2. 过账 5. 调整后试算平衡表 4. 调整 工作底稿 Illustration 3-6 理解基本的会计术语 解释复式簿记规则 识别会计循环的步骤 在日记账上记录交易，过账进入分类账户，并编制试算平衡表 解释编制调整分录的理由 根据调整后的试算平衡表编制财务报表 编制结账分录 解释年底如何调整存货账户 学习目标 Homework Q- 7 E 3-19 E 3-5 E 3-11 E 3-13 资产负债表 利润表 = + = - 资产 负债 股东权益 收入 费用 借记 贷记 借记与贷记小结 LO 2 Explain double-