财务会计与财务循环管理知识分析.pptxVIP

第 七 章会 计 循 环会 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REVIEWthe Accounting Information Processing SystemFinancial Accounting InformationAccounts and Transaction RecordingAccountsFinancial Accounting InformationAccounts and Transaction RecordingAccountsPermanent AccountsAssetsLiabilitiesOwners?EquityTemporary AccountsRevenuesExpensesGains LossesThe Accounting IdentityThe balances in PERMANENT accounts are carried over to future accounting periods.A = L + OEThe Accounting IdentityThe double-entry system records the change in a resource, or obligation, and the reason for, or source of, the change.A = L + OEThe Accounting IdentityFor example: If money is borrowed, then Cash (an asset) is increased and Notes Payable (a liability) is increased. A = L + OE+ $250,000+ $250,000$250,000 is borrowed from the bank.The Accounting IdentityEach of the permanent accounts is affected by debits and credits.A = L + OEAccount NameAccount NameAccount Name Debit CreditDebitCreditDebitCreditThe Accounting IdentityEach of the permanent accounts are affected by debits and credits.A = L + OEASSETSLIABILITIESEQUITIES Debit for Increase Credit for Decrease Debit for Decrease Credit for Increase Debit for Decrease Credit for IncreaseThe Income Statement and Temporary AccountsThe Revenues account is affected by debits and credits as follows:REVENUES Debit for Decrease Credit for IncreaseThe Income Statement and Temporary AccountsThe Expenses account is affected by debits and credits as follows:EXPENSES Debit for Increase Credit for DecreaseThe Accounting CycleThe Accounting Cycle is a series of sequential steps l