会计业务处理.pptxVIP

A公司1月份会计业务处理小组成员：陈安琪、陈雨卉、姜珊、李金鑫、李天琛、孙佳维Accounting Cycle(会计循环)会计循环的定义The accounting process that begins with analyzing and journalizing transactions and ends with the post-closing is called the accounting cycle.从记日记账开始一直到结账结束的完整的会计过程就叫做会计循环。Accounting Cycle(会计循环)1.Journal.(登日记账)2.Ledger.(登账)3.An unadjusted trial balance.(为调节前的试算平衡表)4.Adjustment data.(整理需要调节的科目)5.An optional end-of-period spreadsheet.(进行一份工作总结)6.Adjusting entries.(将调整科目登日记账并过账)7.An adjusted trial balance.(调整后的试算平衡表)8.Financial statements.(绘制财务报表)9.Closing entries.(结账并登日记账和过账)10.A post-closing trial balance.(结账后的试算平衡表)21Journal669Ledger94Post-closing Trial BalanceAdjustment DataUnadjusted Trial BalanceAdjusted Trial Balance8Financial StatementsStep 5需注意An optional end-of-period spreadsheet (work sheet) is not required, but it is useful in showing the flow of accounting information from the unadjusted trial balance to the adjusted trial balance and financial statement. In addition, an end-of-period spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.A CompanyEnd-of-Period Spreadsheet (Work Sheet)For the Month Ended January 31，2012UnadjustedAdjustedTrial BalanceAdjustmentsTrial BalanceIncome StatementsBalance SheetAccount TitleDr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Dr.Cr.Journalizing（记录日记账）Step 1. Entry the Date.(写入会计业务发生的日期)Step 2. Entry the title of the accounting to be debited and the amount to be debited. (写入借方科目和借方金额)Step 3. Entry the title of the accounting to be credited and the amount to be credited. (写入贷方科目和贷方金额)Step 4. Entry a brief description.(写摘要)Step 5. Journal entry.(过账)Jan.1.2012 Peter deposits $40,000 in a bank account in the name of A company. DateDescriptionPost.RefDebitCreditJan.1 Cash 1140,000 Peter, Capital3140,000 Invested cash in A companyJan.1.2012 A company paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period. DateDescr