会计学基础英文课件 (2)

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会计学基础英文课件 (3)

Lesson 3 Analyzing and Recording Transactions
Task team of Fundamental Accounting
School of Business, Sun Yat-sen University
Outline
• • • • • • • Accounts Detailed Description of Various Accounts T-Accounts Rules of Debits and Credits Double-entry Accounting Illustrated Application of Rules
12
Rules of Debit and Credit
Air & Sea purchased land for $40,000 cash.
Assets
=
Liabilities
Stockholders’ + Equity
Common Stock Bal. 50,000
Cash Bal. 50,000 Credit for Decrease, 40,000 Land Debit for Increase, 40,000
5
The Assets Account
Assets are the economic resources that benefit the business now and in the future Cash Accounts receivable Inventory Notes receivable Prepaid expenses Supplies Properties Buildings Equipment
8

基础会计学四单元课件英文版PPT课件

Salaries payable
Unearned consulting revenue
C. Taylor, Capital
C. Taylor, Withdrawals
200
Consulting revenue
Rental revenue
Depreciation expense-Equipment
375
Debit
Cash
$ 4,350
Accounts receivable
1,800
Supplies
8,670
Prepaid insurance
2,300
Equipment
26,000
Accumulated depreciation-Equip.
Accounts payable
Salaries payable
8,670
Prepaid insurance
2,300
Equipment
26,000
Accumulated depreciation-Equip.
Accounts payable
Salaries payable
Unearned consulting revenue
C. Taylor, Capital
balance columns
4 Extend adjusted trial balance amounts to the F/S
columns
5 Total F/S columns, compute net income or loss, and
complete the worksheet
4-7
Unearned consulting revenue

《基础会计学》教学大纲-中译英翻译样本

《基础会计学》教学⼤纲-中译英翻译样本《基础会计学》教学⼤纲学时：54 学分：3⼀、课程性质本课程是⾯向南京农业⼤学经济、管理类专业本科⽣开设的⼀门专业必修课。

课程编号：1622课程名称：基础会计学英⽂名称：Fundamental Accounting⾯向专业：会计、农经、电⼦、⾦融、营销、⼈⼒、国贸主要内容：本课程主要介绍会计的⽬标、职能、对象、基本假设、⼀般原则、会计确认与计量等会计学基本理论；会计科⽬、会计账户、会计凭证、会计账簿、会计报告等会计基本知识；设置会计科⽬和账户、填制和审核会计凭证、登记会计账簿、编制会计报告等会计基本⽅法。

⼆、教学⽬的和要求通过本课程教学，使学⽣掌握会计学的基本理论、基本知识和基本⽅法，为进⼀步学习财务会计课程及相关学科打下坚实的基础。

具体要求是：（⼀）了解会计的产⽣和发展的历史、会计学的主要内容，了解会计的⽬标、职能和对象；（⼆）理解会计基本假设、掌握会计⼀般原则，掌握会计确认和计量的基本知识；（三）掌握会计核算的基本⽅法，对企业发⽣的基本经济业务能够进⾏正确的会计处理；（四）了解会计⼯作组织与管理的基础知识。

三、理论教学内容和学时安排第⼀章总论（6课时）第⼀节会计与会计学⼀、会计的定义⼆、会计的产⽣和发展三、会计学的主要内容第⼆节会计的⽬标和职能⼀、会计的⽬标⼆、会计的职能第三节会计的对象和⽅法⼀、会计的对象⼆、会计的⽅法第四节会计的基本假设和⼀般原则⼀、会计基本假设⼆、会计⼀般原则第⼆章会计确认和计量（3课时）第⼀节会计确认⼀、初次确认和再次确认⼆、会计确认的标准三、会计要素的确认第⼆节会计计量⼀、会计计量与会计确认⼆、会计计量单位三、会计计量基础第三章会计科⽬和账户（3课时）第⼀节会计科⽬⼀、会计科⽬的概念⼆、会计科⽬的设置原则三、会计科⽬的分类第⼆节会计账户⼀、会计账户的概念和分类⼆、账户的基本结构第四章借贷复式记账（6课时）第⼀节借贷记账法的理论基础⼀、单式记账和复式记账⼆、会计基本等式第⼆节借贷记账法的基本内容⼀、记账符号⼆、账户类别及其结构三、记账规则四、试算平衡第五章会计凭证（3课时）第⼀节会计凭证概述⼀、会计凭证的概念和种类⼆、会计凭证的作⽤第⼆节原始凭证⼀、原始凭证的基本内容⼆、原始凭证的填制要求三、原始凭证的审核内容第三节记账凭证⼀、记账凭证的基本内容⼆、记账凭证的填制要求和⽅法三、记账凭证的审核内容第六章会计账簿（4课时）第⼀节会计账簿概述⼀、会计账簿的概念和意义⼆、会计账簿的种类第⼆节会计账簿的格式和登记⽅法⼀、⽇记账⼆、总分类账三、明细分类账四、总分类账户和明细分类账户的平⾏登记第三节记账的规则⼀、账簿启⽤规则⼆、账簿登记规则三、错账更正⽅法第四节对账与结账⼀、对账⼆、结账第七章企业基本经济业务的核算（15课时）第⼀节资⾦筹措业务的核算⼀、账户设置⼆、核算举例第⼆节采购业务的核算⼀、账户设置⼆、核算举例第三节⽣产业务的核算⼀、账户设置⼆、核算举例第四节销售业务的核算⼀、账户设置⼆、核算举例第五节利润及其分配的核算⼀、账户设置⼆、核算举例第⼋章财产清查（3课时）第⼀节财产清查概述⼀、财产清查的意义和种类⼆、财产物资的盘存制度第⼆节财产清查的⽅法⼀、实物财产的清查⼆、货币资⾦的清查三、往来款项的清查第三节财产清查的会计处理⼀、账户设置⼆、核算举例第九章财务报告（8课时）第⼀节财务报告概述⼀、财务报告的概念和意义⼆、财务报告的种类三、财务报告的编制要求第⼆节资产负债表⼀、资产负债表的作⽤⼆、资产负债表的结构和内容三、资产负债表的编制⽅法第三节第三节利润表⼀、利润表的作⽤⼆、利润表的结构和内容三、利润表的编制⽅法四、利润分配表第四节第四节现⾦流量表⼀、现⾦流量表的作⽤⼆、现⾦流量表的结构和内容三、现⾦流量表的编制⽅法第五节第五节财务报告分析⼀、偿债能⼒分析⼆、营运能⼒分析三、获利能⼒分析第⼗章会计⼯作组织与管理（3课时）第⼀节会计⼯作组织的意义和原则⼀、会计⼯作组织的意义⼆、会计⼯作组织的原则第⼆节会计机构与会计⼈员⼀、会计机构⼆、会计⼈员第⼀节第⼀节会计法规⼀、会计法规体系⼆、会计法三、会计准则四、会计制度第四节会计档案管理⼀、会计档案的意义⼆、会计档案的⽴卷与归档三、会计档案的保管和调阅四、会计档案的销毁第五节会计电算化⼀、会计电算化概述⼆、会计电算化的特点译⽂：TeachingProgram on Fundamental AccountingCredit Hours: 54 Credits: 3I.Nature of the CourseThe course is a major required course for the undergraduatesin economic and management departments of Nanjing Agricultural University.Course No. 1622Course Name: Fundamental AccountingCourse Name in English: Fundamental AccountingOriented Majors: accounting, agriculturaleconomy, electronics, finance, marketing, human resources and internationaltrade Main Contents: the course mainly introduces the accounting objectives,functions, objects, fundamental assumptions, general principles, accountingconfirmation and measurement and other fundamental accounting theories;accounting subjects, accounts, documents, books, reports and other fundamentalaccounting knowledge; establishing accounting subjects and accounts, fillingout and verifying accounting documents, recording accounting books, preparingaccounting reports and other fundamental accounting methods.II.Teaching Goal and RequirementsThe course aims to allow the students to master fundamental accountingtheories, knowledge and methods, laying solid foundation for further learning financialaccounting and relevant courses, with specific requirements as follows:(I) Learn the creating and developing historyof accounting, the main contents of accounting and the objectives, functionsand objects of accounting;(II) Understand the fundamental assumptions ofaccounting, and master the general principles of accounting and the fundamentalknowledge on accounting confirmation and measurement;(III) Master the fundamental methods of accountingverification, capable of making correct accounting treatment for thefundamental economic business in enterprises.(IV) Understand the fundamental knowledge on theorganization and management of accounting works.III.Arrangement of Contents and Credit Hours of Theoretical Teaching Chapter I GeneralInstruction (6 credit hours)Section 1 Accounting and AccountancyI. Definition ofAccountingII. Creation andDevelopment of AccountingIII. Main Contentsof AccountancySection 2 Objectives and Functions of AccountingI. Objectives ofAccountingII. Functions ofAccountingSection 3 Objects and Methods of AccountingI. Objects ofAccountingII. Methods ofAccountingSection 4 Fundamental Assumptions and GeneralPrinciples of AccountingI. FundamentalAssumptions of AccountingII. GeneralPrinciples of AccountingChapter II Accounting Confirmationand Measurement (3 credit hours) Section 1 Accounting ConfirmationI. Initial Confirmationand Secondary ReconfirmationII. Standards forAccounting ConfirmationIII. Confirmationof Accounting ElementsSection 2 Accounting MeasurementI. AccountingMeasurement and Accounting ConfirmationII. Units ofAccounting MeasurementIII. Basis forAccounting MeasurementChapter III AccountingSubjects and Accounts (3 credit hours)Section 1 Accounting SubjectsI. Concept ofAccounting SubjectsII. EstablishingPrinciples of Accounting SubjectsIII. Classificationof Accounting SubjectsSection 2 Accounting AccountsI. Concept andClassification of Accounting AccountsII. FundamentalStructure of AccountsChapter IV Debit-CreditDouble Entry Bookkeeping (6 credit hours)Section 1 Fundamental Theory of Debit-CreditBookkeepingI. Single EntryBookkeeping and Double Entry BookkeepingII. FundamentalAccounting EquationsSection 2 Basic Contents of Debit-Credit BookkeepingI. BookkeepingSymbolsII. Types andStructures of AccountsIII. Bookkeeping RulesIV. Trial BalanceChapter V AccountingDocuments (3 credit hours)Section 1 Overview of Accounting DocumentsI. Concept and Types of Accounting DocumentsII. Functions of Accounting DocumentsSection 2 Original DocumentsI. Basic Contents of Original DocumentsII. Filling-out Requirements of Original DocumentsIII. Verification Contents of Original DocumentsSection III Bookkeeping VouchersI. Basic Contents of Bookkeeping VouchersII. Filling-out Requirements and Methods ofBookkeeping VouchersIII. Verification Contents of Bookkeeping VouchersChapter VI Accounting Books(4 credit hours)Section 1 Overview of Accounting BooksI. Concept and Meaning of Accounting BooksII. Types of Accounting BooksSection 2 Formats and Recording Methods of AccountingBooksI. JournalII. General LedgerIII. Detailed LedgerIV.Parallel Recording of General Ledger Account and Detailed Ledger AccountSection 3Bookkeeping RulesI. Book Opening RulesII. Book Recording RulesIII. Correction Methods of Accounting ErrorsSection 4 Reconciliation and SettlementI. ReconciliationII. SettlementChapter VII Checking ofBasic Economic Business in Enterprises (15 credit hours) Section 1 Checking of Funding BusinessI. Account SetupII. Examples of CheckingSection 2 Checking of Procurement BusinessI. Account SetupII. Examples of CheckingSection 3 Checking of Production BusinessI. Account SetupII. Examples of CheckingSection 4 Checking of Sales BusinessI. Account SetupII. Examples of CheckingSection 5 Checking of Profit and DistributionI. Account SetupII. Examples of CheckingChapter VIII PropertyInspection (3 credit hours)Section 1 Overview of Property InspectionI. Meaning and Types of Property InspectionII. Property Inventory SystemSection 2 Methods of Property InspectionI. Inspection of Physical PropertyII. Inspection of Monetary FundsIII. Inspection of Current AccountsSection 3 Accounting Treatment of Property InspectionI. Account SetupII. Examples of CheckingChapter IX Financial Report(8 credit hours)Section 1 Overview of Financial ReportI. Concept and Meaning of Financial ReportII. Types of Financial ReportIII. Preparation Requirements of Financial ReportSection 2 Balance SheetI. Functions of Balance SheetII. Structure and Content of Balance SheetIII. Preparation Methods of Balance SheetSection 3 Profit StatementI. Functions of Profit StatementII. Structure and Content of Profit StatementIII. Preparation Methods of Profit StatementIV. Statement of Profit DistributionSection 4 Cash Flow StatementI. Functions of Cash Flow StatementII. Structure and Content of Cash Flow StatementIII. Preparation Methods of Cash Flow StatementSection 5 Analysis on Financial ReportI. Analysis on Debt Paying AbilityII. Analysis on Operating AbilityIII. Analysis on ProfitabilityChapter X Organization andManagement of Accounting Works (3 credit hours) Section 1 Meaningand Principles of Accounting OrganizationsI. Meaning of Accounting OrganizationsII. Principles of Accounting OrganizationsSection 2Accounting Organ and PersonnelI. Accounting OrganII. Accounting PersonnelSection 3 Accounting Laws and RegulationsI. System ofAccounting Laws and RegulationsII. Accounting LawIII. Accounting RulesIV. Accounting SystemSection 4 Management of Accounting ArchivesI. Meaning of Accounting ArchivesII. Establishing and Filing of Accounting ArchivesIII. Keeping and Retrieval of Accounting ArchivesIV. Destruction of Accounting ArchivesSection 5Accounting by EDP (Electronic Data Processing) I. Overview of Accounting byEDPII. Characteristics ofAccounting by EDP。

会计英语第二课.ppt

的)
2021/4/13
1.1 the importance of setting up standards
➢Why should accounting standards and guidelines be set up? External users always use accounting reports in a comparative way. Without standards the data can’t be compared with each other.
➢会计期间假设。 ➢一个企业的经济生命可被人为的划分为几
个阶段。作为会计实务惯例，政府要求一年是通用的会计周期。
2021/4/13
1.4 the basic accounting principles
I. To be useful, accounting information should be processed as required by the following principles:
Consistency principle
一致性原则
Timeliness principle
及时性原则
Full disclosure principle
充分揭示原则
2021/4/13
1.4 the basic accounting principles
Ⅱ. The principle which define the methods should be used when recognizing and measuring accounting data:
1.3 The accounting assumptions
➢Monetary unit

会计英语—基础会计

capital stock 股本
depreciation expense
折旧费用
post-closing trial balance
结账后试算平衡
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prepaid expense 待摊费用
insurance policies 保险，保单
income summary 收益汇总，本年利润
miscellaneous expenses
杂项费用，其他费用
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revenue earned 已实现收入
unearned revenue 预收账款（未实现收
入）
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Chapter 7
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financial statement 财务报表
income statement 利润表
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credit 贷方
source document 原始凭证
permanent accounts 永久性账户
temporary account 临时性账户
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journalizing 记日记账
book of original entry
原始分录的记录
14
net income 净收益
net loss 净损失
expense 费用
revenue 收入
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Chapter 4
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account 账户
T-account T形账户
double-entry accounting
复式记账制
debit 借方
accounting period 会计分期

英文版-清华大学-会计学基础-Chapter02

2-16
(a) Papa John’s issues $2,000 of additional common stock to new investors for cash.
Identify & Classify the Accounts Identify & Classify the Accounts
A = L + SE
(Liabilities)
(Stockholders’ Equity)
2-13
Duality of Effects
Most transactions with external parties involve an exchange where the business entity gives up something but receives something in return.
2-14
Balancing the Accounting Equation

Accounts and effects

Identify the accounts affected and classify them by type of account (A, L, SE). Determine the direction of the effect (increase or decrease) on each account. Verify that the accounting equation (A = L + SE) remains in balance.
Cash Investments 2,000 6,000 Equip. Notes Receivable Notes Payable 6,000 Contributed Capital 2,000

AccountingBasics英语会计基础教学课件期末复习

IGNORE any existing balance in impairment account
If using ageing method
ADJUST for any existing balance in impairment account
Overview | ASSETS ~ Inventories
Dividends
EVERYONE wants it!!! So, we need internal control procedures. A fundamental internal control procedure for cash is the bank
reconciliation statement. In Week 5, our example was Friends Ltd. Key items in a bank reconciliation
Chapters…remember these ones???
Chapter 6 - Inventories – FIFO/LIFO/WA Chapter 7 - Accounting information systems Chapter 8 - Internal control and cash Chapter 9 - Accounting for receivables Chapter 11 - Current liabilities Chapter 10 - Non-current assets (PPE) Chapter 16 - Non-current liabilities Chapter 14 - Share capital Chapter 15 - Dividends & retained earnings Chapter 19 - Financial statement analysis Chapter 18 - Cash flow statements Chapter 20 - Management accounting Chapter 23 - Budgeting

会计学英文版ppt课件

managers and other users of its financial statements.The
accounts within the chart of accounts are numbered for use
as references.
Balance Sheet Accounts
accounts.
Prepare an unadjusted trial
balance and explain how it can be used to discover errors.
Using Accounts to Record Transactions
As a result,accounting systems are designed to show the increases and decreases in each accounting equation element as a separate record.This record is
accounts.
Describe and illustrate
journalizing transaction using the double-entry
accounting system.
Describe and illustrate the journalizing and
posting of transactions to
Examples ——wages expense, rent expense, utilities expense, supplies expense, and miscellaneous expense.
A chart of accounts should meet the needs of a company’s

初级国际会计第二章全英文课件

estimated production of 3,500 bicycles? • 3,500 * $146.50 = $512,750
Use Unit Costs Cautiously
• What should the budgeted cost be for an estimated production of 600 bicycles?
• A unit cost (also called an average cost) is computed by dividing some amount of cost total by some number of units.
• The units may be expressed in various ways:
Direct and Indirect Costs
• Direct Costs （直接计入成本）– CAN be conveniently and economically traced (tracked) to a cost object
• Indirect Costs （间接计入成本）– CANNOT be conveniently or economically traced (tracked) to a cost object. Instead of being traced, these costs are allocated to a cost object in a rational and systematic manner
Cost Behavior (成本性态)
• Variable Costs （变动成本） – changes in total in proportion to changes in the related level of activity or volume

会计学基础说课课件PPT(20张)

本课程的授课对象是国际商务专业及报关专业的新生，之前没有任何专业基础，
本学期授课理念与设计思路
• 《会计学基础》是一门理论性、实践性、技能性很强的课程。本课程以原理的说明为主，不过分拘泥于一时的制度，从学生的学习规律出发，并按照教学的基本规律，由易到难，由浅入深地介绍会计学的基本原理，会计的基本方法和基本技能，突出会计要素的确认、计量、记录和报告。
用这些现实的经济现象激发学生的学习兴趣，调动其学习积极性，让学生自己给资产下定义，然后教师进行归纳总结，给出会计准则规定的严格的资产定义。然后进行剖析作为资产应同时具备三个特征，使同学由感性认识上升到理性认识。在讲资产的特征时，通过“小思考”方式，让学生自己解决如下问题：判断是否属于企业的资产。
•
2.人们可以在五天之内作相当准确的天气预报，但是要做更长远得多的天气预报，就既需要大气现状的准确知识，又需要一种不可逾越的复杂计算。我们除了给出季度平均值以外，没有办法对六个月以后做具体的天气预报。
积极的一面：
主动性强、思维活跃、有主见、喜欢动手操作
五、教学方法与手段
• 教学模式：
本课程以行动导向教学法为指导原则，采用“理实一体、教、学、做、评结合”的行动导向教学模式。
• 教学方法：
讲授法、项目教学法、任务驱动法、案例教学法、模拟演练法等多种教学方法
• 教学手段：
多媒体教学、实训教学
六、教学设计
七、考核评价
平时考核（20%) 常规（10%）期中（10%）
期末考总评核（80%）
期末考试（80%）
八、教学资源
• 教学参考书 • 相关练习题 • 会计准则和会计制度 • 财经法规

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– Payment of taxes – Distribution of profits – Declaration of dividends – Payoff of borrowings
• Withdrawals and changes of funds
– Decrease of assets – Decrease of liabilities or owners’equity
12
Movements of Material Resources in an Enterprise
• An example-Beauty Photo Store
13
Movements of Material Resources in an Enterprise
– Movements in a manufacturing enterprise
17
Operating Activities
• Operating activities and changes of asset
– Changes of assets in Beauty Photo Store
2 cameras lens ＋producing equipment ＋ supplies
• External funding
– State, legal persons, privates or foreign investors； – Financing from banking institutions, other legal persons or privates • Owners’equity and liabilities
4
Enterprises
• Concept of Enterprise – Definition of “enterprise” – Functions of an enterprise – Characteristics of an enterprise
5
Forms of Enterprise
• Circulation of funds: – Uses of funds
• Beauty Photo Store
– Cost of equipment – Cost of supplies – Human costs？
– Uses and payoff of funds
• What are the operating purposes for Beauty Photo Store？
• Accounting Equation
2
Opening Story
• Funding and Spending at College
– Assets of a college student
• Cash • CD player • Computer
– Funding these assets
• Sponsored by parents • Sponsored by relatives • Borrowed from relatives and acquaintance
cash
photos
cash
– Connections between Beauty Photo Store and Suppliers, clients, etc.
18
Liquidation of Enterprise
• Liquidation of enterprise and payoff of funds
Corporations
• Legally separate and financially separate from the owners • Ownership in a corporation is divided into units called shares of capital stock • Owners are called shareholders or stockholders • Corporations are separate legal entities
24
Accounting Transactions
• Accounting transactions-Economic exchange between two different accounting entities
11
Resources in an Enterprise
• Major resources： – Human resources – Properties,plant and equipment,supplies, raw materials, finished products or inventories – Financing • In cash or bank deposits • In material forms
• cash/bank deposit→raw materials →work-inprocess→finished products→fin→cash/bank deposit
– Movements in a merchandising enterprise
• cash/bank deposit→inventory→ cash/bank deposit
9
Characteristics of Enterprise
Characteristics Business entity Legal entity Limited liability Unlimited life Business taxed One owner allowed
Proprietorship yes no no no no yes
14
Activities of Enterprise
• Three major phases of business activities: – Inception – Operating – Liquidation
15
Inception of Enterprise
– Inception and investment of funds
7
Partnership
• Owned by two or more people • Similar to a sole proprietorship • Not separate from the owners in terms of responsibility and liability
8
Investment of owners Financing of creditors Total funds of a firm
16
Inception of Enterprise
– Forms of Investment • Monetary(cash/bank deposits) • Property, plants and equipm. – Sources and changes of funds • Increase of owners’equity or liabilities • Increase of assets
Lesson 2 Business Transactions and Accounting Equation
Task Team of FUNDAMENTAL ACCOUNTING
School of Business, Sun Yat-sen University
Outline
• Enterprises • Accounting Transactions, Accounting Events, and Accounting Circumstances • Economic Activities and Accounting Elements
23
Payoff of Funds
– Payoff of Funds and Revenues
• Cash receptions and revenues by Beauty Photo Store
– Net increase of funds and profit
• Difference between uses and payoff of cash？ • Nature of profit?
19
Accounting Transactions
• A business transaction is an event that affects the financial position of a business and may be reliably recorded
20
Economic Activities and Accounting Elements • Accounting element： – Uses of funds and assets
• cash • equipment,etc.
– Resources of funds and equity
• Borrowings and equity of creditors-liabilities • Investments and owners’equity
21
Uses of Funds
• Uses and changes of funds – Beauty Photo Store
• From cash to equipment • Using equipment to produce photos • From photos to cash
22
Circulation of Funds
• There are three major forms of enterprise: – Sole-proprietorship – Partnership – Corporations