会计学原理23版 英文版课件WildFAP23eCh02PPT.pptx

Analyzing and Recording Transactions;2; C1: Explain the steps in processing transactions and the role of source documents.;System of Accounts;Sales Tickets; C2: Describe an account and its use in recording transactions.;An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense.;The Account and Its Analysis;Land;Accrued Liabilities;EquityAccounts;The Account and Its Analysis; C3: Describe a ledger and chart of accounts. ;Ledger and Chart of Accounts;NEED-TO-KNOW 2-1; C4:Define debits and credits and explain double-entry accounting. ;Debits and Credits;Liabilities;Double-Entry Accounting;Double-Entry Accounting;NEED-TO-KNOW 2-2; P1: Record transactions in a journal and post entries to a ledger. ;Journalizing and Posting Transactions;Dollar amount of debits and credits;Balance Account Column;Posting Journal Entries; A1: Analyze the impact of transactions on accounts and financial statements.;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Processing Transactions;Debit and Credit Rules;NEED-TO-KNOW 2-3;NEED-TO-KNOW 2-3;NEED-TO-KNOW 2-3;NEED-TO-KNOW 2-3; P2: Prepare and explain the use of a trial balance. ;Preparing a Trial Balance;After processing its remaining transactions for December, FastForward’s Trial Balance is prepared.;Searching for Errors; P3: Prepare financial statements from business transactions. ;Financial Statements Prepared from Trial Balance;;Income Statement;Statement of Owner’s Equity;Balance Sheet;Presentation Issues;NEED-TO-KNOW 2-4;NEED-TO-KNOW 2-4; A2: Compute the debt ratio and describe its use in analyzing financial conditi