运动会记分册

新编会计模拟实习——工业企业分册(第七版)简介《新编会计模拟实习——工业企业分册(第七版)》是一本针对工业企业会计实习的教材。

该教材以模拟实习为主线，通过实际案例和数据，帮助学生更好地理解会计原理和会计实务，提升会计技能和实际运用能力。

章节介绍第一章企业会计基础知识该章节主要介绍了企业会计的基本概念、会计要素和会计核算方法，并通过实际案例进行解析。

该章节为后续章节的学习奠定了基础。

第二章资产的会计处理该章节主要介绍了资产的会计处理方法，包括资产的登记、折旧和清查等。

通过实际案例进行解析，帮助学生更好地掌握资产的会计处理方法。

第三章负债和所有者权益的会计处理该章节主要介绍了负债和所有者权益的会计处理方法，包括负债和所有者权益的界定和分类、会计分录的编制等。

通过实际案例进行解析，帮助学生更好地理解负债和所有者权益的会计处理方法。

第四章收入和费用的会计处理该章节主要介绍了收入和费用的会计处理方法，包括收入和费用的分类、会计分录的编制、收入确认和费用计提等。

通过实际案例进行解析，帮助学生更好地掌握收入和费用的会计处理方法。

第五章利润分配的会计处理该章节主要介绍了利润分配的会计处理方法，包括利润分配的分类、会计分录的编制、利润分配的时期和方式等。

通过实际案例进行解析，帮助学生更好地理解利润分配的会计处理方法。

第六章经济业务的合并和纵向整合该章节主要介绍了经济业务的合并和纵向整合的会计处理方法，包括合并和纵向整合的会计处理步骤、账务处理和会计报表编制等。

通过实际案例进行解析，帮助学生更好地掌握经济业务的合并和纵向整合的会计处理方法。

《新编会计模拟实习——工业企业分册(第七版)》是一本较为优秀的工业企业会计实习教材，通过模拟实习的方式，帮助学生更好地理解和掌握会计知识和技能，同时提升实际运用能力。

值得一提的是，该教材并不仅适用于学生，也适用于从事工业企业会计工作的实务人员作为实践借鉴。

Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。

国家体育总局直属单位会计集中核算管理暂行办法文章属性•【制定机关】国家体育总局•【公布日期】2002.07.03•【文号】体经济字[2002]213号•【施行日期】2002.07.03•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】会计正文国家体育总局直属单位会计集中核算管理暂行办法（体经济字[2002]213号2002年7月3日）第一章总则第一条为加强国家体育总局直属单位财务收支管理，强化监督制约机制，提高会计工作质量，建立公开、廉政、务实的财务管理体制和优质、安全、高效的会计运行机制，促进党风廉政建设，保证体育事业健康发展，制定本办法。

第二条本办法适用于国家体育总局在京直属单位（以下简称单位）和直属单位投资所办全资公司。

第三条会计集中核算由体育经济司负责具体管理和指导。

财务管理和审计中心（以下简称财务中心）负责组织实施总局系统的会计集中核算工作。

第四条会计集中核算必须坚持和遵循以下原则：（一）监控原则。

坚持财务监督和会计制约环节的全程介入，监督国家资金的流向、流量，从源头上防止腐败现象的发生，并为国家体育总局进行宏观调控提供准确、完整的会计信息。

（二）服务原则。

服务于体育事业的改革和发展，服务于单位的管理，服务于国家体育总局财务管理总体水平的提高。

（三）效率原则。

实行集约化管理，利用现代化的会计手段和信息处理手段，提高会计工作效率，为单位提供优质、安全、高效的会计服务。

（四）互动原则。

会计集中核算与国家财政的部门预算、国库集中支付、政府采购和收支两条线等改革相结合，互相协调，联动推进。

第二章会计集中核算的基本管理方式第五条撤销单位的所有银行账户，由财务中心统一在结算银行为单位开设独立的银行账户，并进行资金存储、支付和清算。

第六条财务中心按照会计核算的要求为单位分别设置账套，分户核算。

第七条财务中心对单位的全部资金进行全过程的核算，包括财政补助收入、上级补助收入、事业收入（含预算外收入）、经营收入、附属单位上缴收入、其他收入等。

CHAPTER 3BASIC ACCOUNTING CONCEPTS:THE INCOME STATEMENTProblemsProblem 3-1Not an expense for June - not incurred.Expense for JuneExpense for JuneExpense for JuneExpense for JuneNot an expense for June - asset acquired.Problem 3-2Revenues $275,000a.Expenses –Cost of goods sold ...............$164,000Rent .....................................3,300Salaries ................................27,400Taxes ...................................1,375Other ....................................50,240246,315Net income $28,685Problem 3-3Beginning inventory ............$27,000Purchases ............................. 78,000Available for sale .................Ending inventory .................($31,000)Cost of goods sold ...............$74,000Problem 3-4a.(1) Sales ...................................$85,000Cost of goods sold..............45,000Gross margin ......................$40,0001Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/Merchant(2)47 percent gross margin ($40,000 / $85,000)(3)11 percent profit margin (9000/85000)The Woden Corporation had a tax rate of 40 percent ($6,000 / $15,000) on its pretax profit that represented 17.7 percent of its sales ($15,000 / $85,000). The company’s operating expenses were 82.3 percent of sales ($70,000 / $85,000) and its cost of goods sold was 53 percent of sales. The company’s gross margin was 47 percent of sales ($40,000 / $85,000).Problem 3-5Depreciation. Each year for the next 5 years depreciation will be charged to income.No income statement charge. Land is not depreciated.Cost of goods sold. $3,500 charged to current year’s income. $3,500 charged to next year’s income. Subscription expense. $36 charged to current year. $36 charged to next year. Alternatively, $72 charged to current year on grounds $72 is immaterial.Problem 3-6Asset value:October 1, 20X5 $30,000December 31, 20X5 26,250December 31, 20X6 11,250December 31, 20X7 0Expenses:20X5 $3,750 ($1,250 x 3 months)20X6 $15,000 ($1,250 x 12 months)20X7 $11,250 ($1,250 x 9 months)One month’s insurance charge is $1,250 ($30, 000 / 24 months)2©2007 McGraw-Hill/Irwin Chapter 3Problem 3-7QED ELECTRONICS COMPANYIncome Statement for the month of April, ----.Sales ...................................................$33,400Expenses:Bad debts .......................................$ 645Parts ...............................................2,100Interest (880)Wages ............................................10,000Utilities (800)Depreciation ..................................2,700Selling ............................................1,900Administrative ...............................4,700 ______26,925Profit before taxes .............................. 8,075Provision for taxes .............................. 2,800.Net income $6,875Truck purchase has no income statement effect. It is an asset.Sales are recorded as earned, not when cash is received. Bad debt provision of 5 percent related to sales on credit ($33,400 - $20,500) must be recognized. Wages expense is recognized as incurred, not when paid.March’s utility bill is an expense of March when the obligation was incurred.Income tax provision relates to pretax income. Must be matched with related income.Problem 3-8First calculate sales:Sales ($45,000 / (1 - .45)) .................$81,818+Beginning inventory .........................$35,000Purchases ..........................................$40,000Total available ..................................75,000Ending inventory .............................. 30,000Cost of goods sold ............................$45,000Gross margin ....................................$36,818If the gross margin percentage is 45 percent, the cost of goods sold percentage must be 55 percent.Once sales are determined, calculate net income:Net income ($81,818 x .1) $8,1823Accounting: Text and Cases 12e – Instructor’s Manual Anthony/Hawkins/Merchant4Next, prepare balance sheet:Assets LiabilitiesCurrent assets ($50,000 x 1.6) ............................ $ 80,000 Current liabilities .........................$ 50,000 Other assets ($218,182 - $50,000) ................... 138,182 Long term debt 40,000 Total liabilities ............................$ 90,000Owners’ equityBeginning balance .......................$120,000 Plus net income ........................... 8,182 Ending balance ............................$128,182Total assets ..................... $218,182+Total liabilitiesand owners’ equity ......................$218,182+Total assets = Total liabilities and Owner’s equity.Problem 3-9Sales LC 26,666,667 [LC 20,000,000 x (200 / 150)] January cash LC 1,000,000 [LC 500,000 x (200 / 100)] December cash LC 600,000At year-end the company was more liquid in terms of nominal currency (LC 600,000 versus LC 500,000) but in terms of the purchasing power of its cash it was worse off (LC 1,000,000 versus LC 600,000).CasesCase 3-1: Maynard Company (B)Note: This case is unchanged from the Eleventh Edition. Question 1 See below.Question 2This question brings out the difference between cash accounting and accrual accounting. Cash increased by $31,677 whereas net income was $19,635. Explaining the exact difference may be too difficult at this stage, but students should see that:1. The bank loan, a financing transaction, increased cash by $20,865 but did not affect net income.Cash collected on credit sales made last period ($21,798) also increased cash, but did not affect net income this period. (The same is true of the collection of the $11,700 note receivable from Diane Maynard, but it was offset by the payments of the $11,700 dividend to Diane Maynard, the sole shareholder.)©2007 McGraw-Hill/Irwin Chapter 32.MAYNARD COMPANYINCOME STATEMENT, JUNESales ($44,420 cash sales + $26,505 credit sales) .....................$70,925 Less: Cost of sales * ............................................................ 39,345Gross Margin .............................................................................31,580ExpensesWages($5,660+$2,202-$1,974) ..........................................$5,888Utilities (900)Supplies ($5,559+$1,671-$6,630) (600)Insurance($3,150-$2,826) (324)Depreciation ($157,950-$156,000)+($5,928-$5,304) .........2,574Miscellaneous ..................................................................... 135 10,421Income before income tax .........................................................21,159 Income tax expense ($7,224 - $5,700) ................................1,524Net Income ................................................................................19,635 Less: Dividends ................................................................... 11,700Increase in retained earnings .....................................................$ 7,935*Cost of sales:Merchandise purchased for cash .........................................$14,715Merchandise purchased on credit ........................................21,315 [$21,315+($8,517-$8,517)] Inventory, June 1 ................................................................. 29,835Total goods available during June ................................65,865Inventory, June 30 ............................................................... 26,520Cost of Sales .................................................................$39,3453.The purchase of equipment ($23,400) and other assets ($408) decreased cash but did not affectnet income (at least not by this full amount) this period.4.Credit sales made this period ($26,505) increased net income, but did not affect cash.5.Noncash expenses such as depreciation ($2,574) and insurance ($324) decreased net income butdid not affect cash as they relate largely, if not wholly, to cash outflows made for asset acquisition in prior periods. (Exception: such expenses on an entity’s first income statement are not related to prior period expenditures but they will be a much smaller amount than the first accounting period’s expenditures.Question 3(a)$14,715 is incorrect because it is the amount of cash purchases rather than the cost of sales. Thecost of cash purchases and cost of sales amounts would be equal for a period in which all purchases were for cash, and in which the dollar amount of beginning inventory was the same as the dollar amount of ending inventory, since Cost of Sales = Beginning Inventory + Purchases - Ending Inventory.(b)$36,030 is the sum of cash purchases ($14,715) and credit purchases ($21,315). As explainedabove, purchases equal cost of sales for the period only if beginning and ending inventory amounts are the same.5Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantCase 3-2: Lone Pine Café (B)Note:This case is updated from the Eleventh Edition.ApproachThis case introduces students to preparation of an income statement based on analyzing transactions. At this stage, students are not expected to set up accounts in the formal sense. However, in effect they do so for those income statement items that did not coincide exactly with cash flows.Question 1A suggested income statement as required by Question 1 is shown below. The following notes applyto the income statement.1.The student needs to refer back to Lone Pine Café (A) in order to construct the income statementon the accrual basis. Amounts for sales on credit, purchases on credit, beginning and ending inventory, beginning and ending prepaid operating license, and depreciation expense are to be found there. Specifically:a.Sales revenues = $43,480 cash sales + $870 credit sales to ski instructors = $44,350.b.Food and beverage expense = $2,800 beginning inventory + $10,016 cash purchases + $1,583credit purchases - $2,430 ending inventory = $11,969.2.Since the entity is unincorporated, it is also correct (though less meaningful for evaluativepurposes) to treat the $23,150 partners’ salaries as owners’ drawings. This treatment would result in an income of $12,296 and a decrease in equity (after drawings) of $10,854.LONE PINE CAFE (B)INCOME STATEMENT FOR NOVEMBER 2, 2005, THROUGHMARCH 30, 2006Sales ...........................................................................$ 44,350Expenses:Salaries to partners ................................................$23,150Part-time employee wages .....................................5,480Food and beverage supplies ...................................l1,969Telephone and electricity ......................................3,270Rent expense ..........................................................7,500Depreciation ..........................................................2,445Operating license expense (595)Interest (540)Miscellaneous expenses (255)Total expenses ............................................................55,204(Loss) ..........................................................................$(10,854)6©2007 McGraw-Hill/Irwin Chapter 3Question 2The income statement tells Mrs. Antoine that the partnership has suffered a $10,854 loss for the first five months of operation. This $10,854 loss is the correct figure for evaluative purposes, not the $12,296 income before partners’ salaries. This assumes, of course, that nonowner salaries for the cook and table servers would also have been $23,150, which is questionable. It would appear that Lone Pine Cafe cannot support three partners, even at a bare level of sustenance ($23,150 was only an average of $1,543 per partner/employee per month). Of course the three owner/employees did receive room and board, for which no value has been imputed here.Case 3-3: Dispensers of California, Inc.Note: This is a new case for the Twelfth Edition.ApproachThe case can be used for two class sessions. The first day is devoted to analyzing the accounting transactions, including a preliminary discussion of Hynes’ accounting policy d ecisions. The second class deals with preparing the financial statements and an analysis of how they may change if alternative accounting procedures had been adopted by Hynes.The first class should start with the case Question 1. Its purpose is to give the students a sense of the managerial purpose of profit plans and a context for the later accounting discussions.The use of the asset equals liability plus equity structure to answer Question 2 is recommended so that the instructor can 1) highlight the retained earnings link between net income and the balance sheet 2) illustrate how any accounting transaction can be analyzed using the basic accounting equation and 3) to lay the foundation for the debit-credit framework material in Chapter 4. (At this point in the course debit and credit terminology and analysis should not be used.)Questions 3 and 4 require the preparation of an income statement and balance sheet, respectively. Some instructors prefer to end the first class with a discussion of the balance sheet, including a completed balance sheet. Typically, these instructors want to leave time in the second class to discuss the relationship between net income and the change in cash on the balance sheet.Question 5 is designed to illustrate the role of judgment in accounting for transactions.Answers to QuestionsQuestion 1Profit plans are used for a variety of purposes. These include:▪To force short range planning▪As a basis for evaluating performance and determining compensation.▪To encourage coordination and communication between different organization units and levels.▪As a challenge to improve performance.▪As a means for training managers▪As an early warning system and▪As a guide to spending.7Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantQuestion 2TN-Exhibit 1 presents an analysis of the planned transactions using the basic accounting equation framework. This analysis follows Hynes’ accounting policy.Question 3TN-Exhibit 2 presents Hynes’ profit plan using the Question 1 transaction analysis.The instructor should expect that most students will not calculate the cost of goods sold figure correctly. The instructor will have to explain that the components of the cost of manufactured goods includes direct materials and their conversion costs, including manufacturing equipment depreciation.The distinction between operating and finance costs in the income statement is another accounting practice most students will miss. Again, the instructor will have to explain this format and its rationale, which is to permit statement users to evaluate how well management has operated the company before considering the impact of their financing decisions.Question 4TN-Exhibit 3 presents the year-end balance sheet using the Question 1 transaction analysis.Equipment is reported net. Most students will follow this presentation. A better presentation is:Equipment (cost) $85,000Accumulated depreciation (8,500)Equipment (net) $76,500The patent is reported net. This is the correct presentation for intangible assets.TN-Exhibit 4 presents a reconciliation of beginning (zero) and ending ($47,500) retained earnings. The instructor may want to share this exhibit with the students. It links the income statement to the balance sheet. It also illustrates that dividends are distributions of capital and not an expense.The instructor should point out to students that many intra period transactions, such as the borrowing and repaying of the bank loan, do not appear on the end of the period balance sheet.Question 5There are three accounting decisions that require Hynes to exercise judgment. They are: ▪Patent valuation▪Patent amortization period▪Equipment depreciation periodStudents might believe Hynes must exercise judgment in the accounting for the redesign and incorporation costs. Under current GAAP this is not the case. Redesign and organization costs must be expensed as incurred.8©2007 McGraw-Hill/Irwin Chapter 3 The patent can not be valued directly. There is no current liquid market for this type of patent. Hynes must value it indirectly. He chose to use the value of the comp any’s equity he received based on the cash paid by the investors for their equity interest to value the patent. This is an acceptable approach.Hopefully, the patent amoralization and depreciation periods represent Hynes’ best estimate of the related asse ts’ useful life (useful to Dispensers of California.)Students should be asked what would be the impact on the balance sheet and income statement if different lives had been used. So that students do not get the impression that differences in judgment are driven by a desire to manage earnings, the instructor should be careful during the discussion to remind the students that different reasonable life estimates can be made by responsible managers acting in good faith.Cash Flow AnalysisIf the instructor wishes to incorporate some aspect of cash flows in the case discussion, TN-Exhibit 5 and 6 present two analysis of cash flows. TN-Exhibit 5 uses a cash receipts and distribution format. TN-Exhibit 6 uses a direct method statement of cash flows format. Instructors should not use the indirect method at this point in the course. It confuses students. Chapter 11 introduces students to indirect method statement of cash flows.9Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantExhibit 1Dispensers of California, IncBalance Sheet Transaction Analysis* Beginning component parts inventory $0 **Component parts used $197,000Purchases 212,100 Manufacturing payroll 145,000Total available 212,100 Other manufacturing costs 62,000Ending component parts inventory 15,100 Depreciation 8,500Components parts used 197,000 Cost of goods sold 412,50010Exhibit 2Dispensers of California, Inc.12-month Profit PlanSales $598,500Cost of goods soldComponents $197,000Mfg payroll 145,000Other Mfg. 62,000Depreciation 8,500 412,500 Gross margin $186,000Selling, general andAdministration 63,000Patent 20,000Redesign costs 25,000Incorporation costs 2,500Operating profit $75,500Interest 500Profit before taxes $75,000Tax expense 22,500Net Income $52,500Exhibit 3Dispensers of California, Inc.Projected Year-end Balance SheetAssets LiabilitiesCash $78,400 Taxes payable $22,500 Components inventory 15,100 Current liabilities $22,500 Current assets $93,500Equipment (net) 76,500 Owner’s EquityPatent (net) 100,000 Capital stock $200,000___ Retained earnings 47,500$270,000 $270,000Exhibit 4Dispensers of California, Inc.Change in Retained EarningsBeginning retained earnings $0Net income 52,500Dividends (5,000)Ending retained earnings $47,500Exhibit 5Dispensers of California, Inc.Cash ReconciliationReceipts Disbursements New equity capital $80,000Incorporation $2,500Equipment 85,000Redesign 25,000Component parts 212,100Bank loan 30,000Bank loan 30,000Loan interest 500Manufacturing payroll 145,000Other manufacturing 62,000S G & A 63,000Sales 598,500Dividend 5,000Total $708,500 $630,100 Cash ReconciliationReceipts $708,500Disbursements 630,100Ending Balance $78,400Exhibit 6Dispensers of California, Inc.Statement of Cash Flows (Direct Method)Collections from customers $598,500Payments to suppliers (212,100)Payments to employees (295,000)Legal payments (2,500)Interest (500)Operating cash flow $89,400Equipment purchases (85,000)Investing cash flow $(85,000)Bank loan 30,000Repayment of bank loan (30,000)Capital 80,000Dividends (5,000)Financing cash flow $75,000Change in cash $78,400Beginning cash 0Ending cash $78,400Case 3-4: Pinetree MotelNote: This case is updated from the Eleventh Edition.ApproachThis case treats the transition from cash to accrual accounting; also, the inherent difficulties in comparison of data with industry averages are illustrated. The case does not require a full 80 minutes of class time, so I use the final portion of time for review.Comments on QuestionsThe operating statement called for in Question I is shown below. For many terms—e.g., revenues, advertising, depreciation is no difficulty in fitting Pinetree’s account names with the journal’s standard format; but for other items, there are problems:1.Th e Kims’ drawings conceptually should be divided between payroll costs andadministrative/general, since the Kims’apparently perform both operating and administrative tasks.2.Some students may treat replacement of glasses, bed linens, and towels as general expense ratherthan as direct operating expense (although I feel the latter is more appropriate).3.Some students may treat payroll taxes and insurance as a general expense; nevertheless, itproperly is part of payroll costs.Question 2Based on profit as a percent of sales, Pinetree Motel is only about one-third as profitable as the survey average return on sales. The key percentage disparity is on payroll costs, which may reflect two things: (1) the Kims’ tasks could be done by two employees who would work for less than $86,100 a year (which is equivalent to saying the Kims’ drawings reflect both a fair salary and a distribution of entity profits); or (2) the survey data are dominated by motels having twice as many rooms as Pinetree Motel does, thus spreading fixed labor costs over a higher volume (e.g., a motel of 20 units and one of 40 units each needs only one desk clerk). Of course, there is probably a lot of ―noise‖ in the survey data for payroll and administrative/general costs: owner-operators respond ing to the journal’s survey would encounter the same problems as a student does in answering Question 1.PINETREE MOTELOPERATING STATEMENT FOR 2005(in industry trade journal format)Dollars Percentages* Revenues:Room rentals ($236,758- $1,660) .........................................................$235,098 96.8 Other revenue ....................................................................................... 7,703 3.2 Total Revenues ..............................................................................242,801 100.0 Operating Expenses:Payroll costs($86,100+$26,305+$2,894-$795-$84+$1,128+$126) ..........................115,674 47.6 Administrative and general...................................................................——Direct operating expense ($8,800 + $1,660 + $6,820) .........................17,280 7.1 Fees and commissions ..........................................................................——Advertising and promotion($2,335 - $600 + $996) ..............................2,731 1.1 Repairs and maintenance ......................................................................8,980 3.7 Utilities20,767 8.6 ($12,205+$2,789+$5,611-$933-$105-$360+$840+$75+$153+492) .......................................................................................................Total ...............................................................................................165,432 68.1 Fixed expenses:Property taxes, fees ($9,870 - $1,005 + $1,119)...................................9,984 4.1 Insurance ($11,584 - $2,025) ................................................................9,559 3.9 Depreciation .........................................................................................30,280 12.5 Interest ($10,605 - $687 + $579) ..........................................................10,497 4.3 Rent ......................................................................................................——Total ............................................................................................... 60,320 24.8 Profit(pretax) ..............................................................................................$ 17,049 7.1*May not add exactly owing to rounding.As a rough composition that attempts to adjust for the Kims’ (and probably other survey respondents’) dual roles as owners and operators, I suggest adding three accounts:Pinetree AveragePayroll costs .............................47.6 22.5Administrative/general .............— 4.2Profit ......................................... 7.1 20.7Total .........................................54.7 47.4This tends to substantiate the hypothesis that hired employees would perform the Kims’ task for less than $86,100.Pinetree’s other operating costs do not seem to be out of line compared with the survey averages. the higher-than-average utilities may reflect a location with cold winters. Insurance and taxes are essentially uncontrollable. Repairs and maintenance may be below average because the Kims’ personally do some of this work, whereas other motels pay outsiders to do it.Note that both rent and depreciation are shown in the journal’s survey data. This also causes comparison problems. For Pinetree, there is no rent, but the motel buildings are depreciated, whereas for some motels the depreciation would include only furnishings. Adding the rent and depreciation percentages may be more meaningful than working at either one in isolation; but, of course, building depreciation is only a very rough proxy for fair rental value.No final conclusion on the success of their operation can be made as information on the following is lacking:Capital (re: the average) Occupancy rateLocation Seasonality (re: Florida annual season vs. New England)Pricing Efficiency in using their own timeCheck on income calculation:Receipts in 2005 ...........................................................................$244,461Less: 2004 revenue collected ................................................. 1,660Revenues in 2005 .........................................................................$242,801Checks written in 2005 ................................................................196,558Plus: 2005 expenses not paid .......................................................5,508Depreciation .................................................................... 30,280232,346Less: 2004 expenses paid....................................................... 6,594Expenses in 2005 .........................................................................225,752Profit ............................................................................................$ 17,049Case 3-5: National Association of AccountantsNote:This case has been updated since the Eleventh Edition.ApproachThis case describes a typical problem in the management of membership associations and of many other nonprofit organizations. Each year a new governing board is elected and becomes responsible for the operations of the organization for that year. As a general rule, the governing board should so conduct affairs that the organization breaks even financially. If it operates at a deficit, it is eating into resources intended for future members, as suggested in the case. If it operates at a surplus, it is not providing the members with as many services as they are entitled to.Thus, the difference between the concept of income described in the text for business organization and the income concept appropriate for a nonprofit membership organization is that a business organization should earn satisfactory net income, while the membership organization should break even. The measurement of revenues and expenses follows the same principles in both types of organizations (at least with respect to the transactions given in this case.)The case is based, loosely, on experiences of the American Accounting Association, and instructors may wish to refer to the AAA financial statements. The case relates to the ―general fund,‖ which is the portion of the financial statements that reports normal operations. The other columns in these statements can be disregarded. (The NAA is no longer in existence.)In the interest of simplicity, students are not given balance sheets. The case can be made more complicated by assuming a beginning balance sheet, perhaps showing only cash and equity of $55,000 each. Students can then be asked to set up assets and liabilities that result from the transactions described in the case.Answers to QuestionVarious ―correct‖ answers are possible. One set is given in Exhibit A and dis cussed below.1.The grant relates to services to be performed in 2006, so it should not be counted as 2005 revenue.However, the $2,700 already spent must be matched against the grant in some way. This can be done either by subtracting it from 2005 expenses and setting it up as a prepaid asset or, more simply, by transferring $51,300 of the grant to 2006 revenue. The effect on the bottom line is the same. The fact that the president obtained the grant is irrelevant. The principle is to recognize the revenue in the period in which the services are performed. The legal question is probably also irrelevant; the intention was to perform the services in 2006, and that probably would be the governing factor. This is a debatable point, however, because it gives no credit to the 2005 president for the fine work he or she has done in obtaining the grant.2.The desktop publishing system is not an expense of 2005. It will be an expense of future yearsand is therefore an asset on December 31, 2005. Because it was acquired so near the end of the year, there is no need to deal with depreciation. The question can be asked about depreciation in future years, and this raises the question of estimating the future life. Desktop publishing systems are a ―hot‖ item. They are likely t o improve in performance and decrease in price fairly rapidly.The useful life is therefore probably not more than five years. Note that although this is not an expense of 2005, and the 2005 board has created a depreciation cost that will affect the surplus of future boards.。

CHAPTER 2 BASIC ACCOUNTING CONCEPTS: THE BALANCE SHEETProblem SolutionsProblem 2-1Owners’ equity equals $55,000.Liabilities equal $25,000.Noncurrent assets equal $70,000.Owners’ equity is $73,000.Current assets $33,000 + Noncurrent assets $55,000 = Total assets $88,000.Current liabilities are $15,000 ($33,000 / 2.2)Total liabilities and Owners’ Equity = $88,000.Owners’ equity $73,000 = Total liabilities and Owners’ equity $88,000 - Current liabilities $15,000. Current ratio is 1.4 ($35,000 / $25,000)Current assets $35,000 = Total assets $95,000 - Noncurrent assets $60,000.Current liabilities $25,000 = Total assets $95,000 - Owner’s equity $70,000.This problem tests students’understanding of balance sheet relationships using the basic accounting equation and financial ratio.Problem 2-2J.L. GREGORY COMPANYBALANCE SHEET, JUNE 30, ----.Assets LiabilitiesCash ........................................................$ 89,000 Accounts payable .............................$ 241,000 Marketable securities ..............................379,000 Taxes payable ...................................125,000 Accounts receivable ...............................505,000 Accrued expenses ............................. 107,000 Inventories 513,000 Current liabilities ..............................473,000 Current assets.....................................1,486,000 Notes payable ...................................200,000 Land ........................................................230,000 Bonds payable .................................. 700,000 Buildings ................................................1,120,000 Total liabilities .................................1,373,000 Accumulated depreciation ......................(538,000)Equipment ..............................................761,000 Owners’ EquityAccumulated depreciation ......................(386,000) Capital stock .....................................1,000,000 Investments ............................................. 320,000 Retained earnings ............................. 620,000$2,993,000Total liabilitiesand owners’ equity.......................$2,993,0001Accounting: Text and Cases 12e – Instructor’s Manual Anthony/Hawkins/Merchant2 Some students may want to test the notes payable as a current liability. Notes payable are usually debt instruments longer than one year, but in the absence of any details listing them as a current liability is acceptable. Problem 2-3Cash + $100,000; Capital stock + $100,000. Bonds payable - $25,000; Capital stock + $25,000. Retained earnings (Depreciation expense) - $8,500.Accumulated depreciation on plant and equipment + $8,500. Cash - $15,900; Inventory + $15,900.Inventory + $9,400; Accounts payable + $9,400.Inventory - $4,500; Accounts receivable + $7,200; Retained earnings + $2,700 Cash + $3,500; Accounts receivable - $3,500.Dividends payable + $3,000; Retained earnings - $3,000. Cash - $3,000; Dividends payable - $3,000. No effect.Some students may simply show the net effect on assets, liabilities, and owners ’ equity without reference to the specific accounts. While this is acceptable, students should be pushed to identify both the net effect and the particular accounts involved. This will help students to become familiar with the balance sheet account names. Problem 2-4CARSON LEGATT PARTNERSHIP BALANCE SHEET AS OF JUNE 1, ----.Assets Capital AccountsCash ....................................................$ 50,000 Carson ...................................................$ 50,000 Inventory ............................................ 50,000 Legatt..................................................... 50,000 Total assets ....................................$100,000Total capital ......................................$100,000CARSON LEGATT PARTNERSHIP BALANCE SHEET AS OF JUNE 30, ----.AssetsLiabilitiesCash ....................................................$ 22,100Bank loan ..............................................$ 50,000 Inventory ............................................58,500 Capital - Carson .....................................51,550 Land ....................................................25,000 Capital - Legatt ......................................54,050 Building .............................................. 50,000 ________ $155,600$155,600©2007 McGraw-Hill/Irwin Chapter 2CARSON LEGATT PARTNERSHIPACCOUNTS, JUNE 30, ----.CarsonCapital - June 1 .........................$50,000Additions ..................................7,750Withdrawals ..............................( 6,200 )Capital - June 30 .......................$51,550LegattCapital - June 1 .........................$50,000Additions ..................................7,750Withdrawals ..............................( 3,700 )Capital - June 30 .......................$54,050Problem 2-5Jan. 4: Retained earnings (Sales) + $12,000; Cash + $12,000 Inventory - $7,000 ;Retained earnings (Cost of goods sold) - $7,000Jan. 6: No effect.Jan. 8: Inventory + $7,000; Accounts Payable + $7,000Jan. 11: Inventory - $1,500; Cash + $2,500; Retained earnings (Sales) + $2,500; Retained earnings (Cost of goods sold) - $1,500Jan. 16: Inventory - $2,000; Retained earnings (Cost of goods sold) - $2,000; Accounts receivable + $3,400; Retained earnings (Sales) + $3,400Jan. 26: Cash - $4,200; Retained earnings (Wages) - $4,200Jan. 29: Cash - $20,000; Land + $20,000Jan. 31: Cash - $2,800; Prepaid insurance + $2,800MARVIN COMPANYBALANCE SHEET AS OF JANUARY 31, ----.Assets LiabilitiesCash .......................................................$12,500 Accounts payable .............................$ 7,000 Accounts receivable ..............................3,400 Total current liabilities .....................$7,000 Inventory ............................................... 46,500Current assets ........................................62,400 Notes payable .................................. 20,000 Land .......................................................20,000 Total liabilities .................................27,000 Prepaid insurance ..................................2,800 Owner’s EquityCapital ..............................................55,000_______ Retained earnings ............................ 3,200 Total assets ......................................$85,200 Total liabilitiesand owners’ equity ...................$85,200Problem 2-6BRIAN COMPANYCURRENT ASSETS AND LIABILITIES AS OF DECEMBER 31, ----.Current Assets Current LiabilitiesCash .......................................................$ 2,000 Accounts payable .............................$5,0003Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/Merchant Marketable securities .............................3,500 Wages payable .................................1,500 Accounts receivable............................... 7,000 Bonds due – current portion ............ 2,000 Current assets ........................................$12,500 Current liabilities .............................$8,500 Current ratio = ...............$12,500 $8,500 = 1.47The current ratio is an indication of an entity’s ability to meet its current obligations.CasesCase 2-1: Maynard Company (A)Note: This case is unchanged from Eleventh Edition.Answers to QuestionsQuestion 1Two suggested balance sheets as required by Question 1 are shown below.Question 2This question provides an opportunity for students to step back and think about the information in a financial statement, rather than focusing on the details of constructing a financial statement. Students can begin to analyze and use the information that the financial statements contain. Students can be asked to identify which accounts have changed significantly between the beginning and ending balance sheets. These would include accounts receivable, note receivable, equipment, accounts payable, taxes payable, and the bank note payable, in addition to the cash account. The only ratio explained in Chapter 2 of the text is the current ratio, so students should be encouraged to ascertain what has happened to the current ratio between June 1 and June 30. Cash has increased largely due to increased accounts and notes payable, as well as cash generated by operations. Cash appears to have been increased by the collection of4©2007 McGraw-Hill/Irwin Chapter 2the note receivable, but as explained in Question 3 below, this was offset by the declaration of an identical dividend, so that the net effect on cash of these two transactions was zero. Equipment purchaseswere a major use of cash. As a result of these events, the June 30 current ratio has fallen to 2.15 from itsJune 1 level of 4.35. Even though the leverage ratios have not yet been introduced in the text, the instructor might want to encourage students to observe that the proportion of liabilities on the right-handside of the balance sheet has increased, with a complementary decrease in the proportion of equities. The capitalization ratio Total Liabilities/Total Liabilities + Equities has increased from 4% on June 1 to 9% onJune 30. While these ratios are still very low, students can be made aware of the importance of identifying trends early.Question 3Retained Earnings has not increased by the amount of net income for the month, $19,635, since Diane Maynard as the sole shareholder declared a dividend of $11,700, which she then used to cancel her loanof $11,700 from the company. Hence, Retained Earnings increased by $7,935 during the month of June. Question 4This question is intended to emphasize early in the course that shareholder’s equity does not necessarily reflect what the entity is worth. Time permitting, the instructor can have students estimate the cash proceeds of piecemeal sale of the assets by a liquidation company, which, net of liabilities, will certainlybe less than $619,446. Then the value of the company as a going concern can be discussed; if June’s $19,635 net income is typical, the firm would be worth more than $619,446 as a going concern. Capitalizing June’s net income on an annual basis ($19,635 x 12) at 10 times earning gives the company avalue in excess of $2 million. The company’s return on equity is very high. On an annual basis it may beas high as 32%. This figure is 12 months’ income ($19,635 x 12) divided by projected year-end equity ($619,446 + $19,635 x 6). This is not a typical business. It is better.MAYNARD COMPANYBALANCE SHEETS AS OF JUNE 1 AND JUNE 30AssetsCurrent Assets: As of June I As of June 30:Cash ...................................................................................$ 34,983 $ 66,660Accounts receivable ..........................................................21,798 26,505Note receivable ..................................................................11,700 0 Merchandise inventory ......................................................29,835 26,520Supplies on hand ...............................................................5,559 6,630Prepaid insurance .............................................................. 3,150 2,826 Total current assets .......................................................$107,025 $129,141 Noncurrent assets:Land ...................................................................................89,700 89,700 Building .............................................................................585,000 585,000 Less: Accumulated depreciation ...................................(156,000 )429,000 ( 157,950 )427,050 Equipment .........................................................................13,260 36,660 Less: Accumulated depreciation ...................................( 5,304 )7,956 ( 5,928 )30,732 Other noncurrent assets ..................................................... 4,857 5,265 Total noncurrent assets ................................................. 531,513 552,747 Total assets ............................................................$638,538 $681,8885Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/MerchantLiabilities and Shareholders’ EquityCurrent liabilities:Accounts payable...............................................................$8,517 $ 21,315Bank notes payable ............................................................8,385 29,250Taxes payable ....................................................................5,700 7,224Accrued wages payable ..................................................... 1,974 2,202 Total current liabilities..................................................$ 24,576 $ 59,991 Other noncurrent liabilities ................................................ 2,451 2,451 Total liabilities ..............................................................27,027 62,442 Shareholders’ Equity:Capital stock ......................................................................390,000 390,000Retained earnings ..............................................................221,511 229,446 Total shareholder’s equity ............................................ 611,511 619,446 Total liabilities and shareholders’ equity .................$638,538 $681,888 Case 2-2: Music Mart, Inc.Note: This case is unchanged from the Eleventh Edition.ApproachThis is a valuable type of problem. The student is in effect analyzing, journalizing, and posting transactions without knowing the technicalities, and hence without being encumbered by them. Some instructors prefer to make up similar transactions and give them in class, rather than, or in addition to,using the set given in this problem. If students can handle these events comfortably, they really understand the essentials of the balance sheet and of the balance sheet equation. They are urged to crossout old balances, rather than erasing them, both because this aids in tracing errors, and because this is analogous to what is done in the ledger.Preservation of the underlying equation in each transaction and the balance sheet should be emphasized throughout.For the accounts already established (e.g., Notes Payable), students should use the identical wording. Thishelps avoid sloppy habits when they start to journalize later on. For new accounts (e.g., Mortgage Payable), they should be given latitude in selecting a title, but having selected one, they must stick to it.6©2007 McGraw-Hill/Irwin Chapter 2MUSIC MART, INC.BALANCE SHEET AS OF _____________________Assets Liabilities and Owners’ Equity Current assets: Current liabilities:Cash ........................................................$25,636 Notes payable ...........................................$ 6,500 Accounts receivable ...............................2,620 Accounts payable ..................................... 5,000 Inventory ................................................4,700 Total current liabilities .........................11,500 Prepaid insurance ................................... 1,224Total current assets ............................34,180 Other liabilities:Mortgage payable ..................................... 9,000Total liabilities ................................20,500Owners’ equityProperty:Paid-in capital ...........................................25,000 Land ........................................................ 12,000 Retained earnings .. (680)$46,180 Total liabilitiesand owners’ equity ...............................$46,180Answers to Questions1.Increase Inventory, $5,000; increase Accounts Payable, $5,0002.Decrease Inventory, $1,500; increase Cash, $2,300; increase Retained Earnings, $8003.Decrease Inventory, $1,700; increase Accounts Receivable, $2,620; increase Retained Earnings, $920(Note that Retained Earnings increases whether or not the proceeds of the sale are received in cash.)4.Increase Prepaid Insurance (or similar), $1,224; decrease Cash, $1,224(Note that current practice is to treat this as a current asset even though the policy is in effect three years; the basis is materiality.)5.Increase Land, $24,000; decrease Cash, $6,000; increase Mortgage payable (noncurrent), $18,000(In view of what happens subsequently, it can be argued that the land is a current asset, or that $12,000 of it is. It depends on whether Smith plans to retain or to sell it. This point should be brought out, to avoid the tendency to classify land as a fixed asset without thinking.)6.Increase Cash, $3,000; decrease Mortgage Payable, $9,000; decrease Land, $12,000Note the decrease in the liability even though it was not “paid off” in cash.)7.No entry. Goodwill is recognized only when it is paid for.8.Decrease Retained Earnings, $1,000; decrease Cash, $1,000.9.Decrease Retained Earnings, $750; decrease Inventory, $750.(Note the basic similarity between #8 and #9; the equity of Smith in the business decreases whenever he, as an individual, takes out assets of the business. Students can of course handle this with a drawing account if they wish to get fancy.)7Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/Merchant 10.No entry, in accordance with the basic principle of value. I think students who argue for appreciationare on weak ground. They have no support from the text. This, together with #6 may be used to contrast accounting with what some would say is the “common sense” or “logical” way to record the events, although it is too much to expect that the arguments in favor of the cost basis of valuation will be fully comprehended at this point.11.Decrease Notes Payable, $6,000; decrease Cash, $6,000.12.No entry. This is not a transaction of the corporation, but rather a transaction between two outsideparties.Note also that the book value of the equity is not changed, even though there is clear evidence that book value is less than market value or “real” value.13.Decrease Inventory, $850; increase Cash, $1,310; increase Retained Earnings, $460.The final balance sheet is shown on the previous page, classified in perhaps more detail than is warranted for this simple set of items.Case 2-3: Lone Pine Cafe (A)Note: This case and its sequel in Chapter 3 are unchanged from the Eleventh Edition.LONE PINE CAFÉBALANCE SHEET AS OF NOVEMBER 2, 2005AssetsCurrent assets:Cash .......................................................................$10,172Inventory ...............................................................2,800Prepaid expense ..................................................... 1,428Tota1 current assets ..........................................$14,440Cafe equipment...................................................... 54,600Total assets .......................................................$69,000Liabilities and Owners’ EquityNote payable ..........................................................$21,000Owners’ equity: .....................................................Mrs. Landers ..........................................................$16,000Mr. Antoine ...........................................................16,000Mrs. Antoine .......................................................... 16,000 48,000Total liabilities and owners’ equity ..................$69,0008©2007 McGraw-Hill/Irwin Chapter 2LONE PINE CAFÉBALANCE SHEET AS OF MARCH 30, 2006AssetsCurrent assets:Cash .........................................................................$ 1,341Accounts receivable (870)Inventory .................................................................2,430Prepaid expense (833)Total current assets .............................................$5,474Noncurrent assets:Cafe equipment .......................................................54,600Less: Accumulated depreciation .............................( 2,445 ) 52,155Total assets .........................................................$57,629Liabilities and Owners’ EquityCurrent liabilities:Accounts payable ....................................................$1,583Other liabilities:Note payable ............................................................ 18,900Total liabilities ....................................................20,483Owners’ equity:Mrs. Landers............................................................$12,382Mr. Antoine .............................................................12,382Mrs. Antoine............................................................ 12,382 37,146Total liabilities and owners’ equity ....................$57,629ApproachThis case can be handled in either of two distinctly different ways: 1) It can be played straight; that is, students can be required to give the answers to questions, and they can be discussed. 2) The balance sheet for November 2 can be developed, and then the second balance sheet can be arrived at by changing the original balance sheet for each transaction. When the latter approach is used, the beginning balance sheet is put on the board (or on a Vugraph) leaving enough room between items so that the additional accounts can be added as needed. Then each fact described in the case is discussed in order, in terms of its effect on the balance sheet. The appropriate figures on the original balance sheet are erased and new figures are put in. (Or, instead of erasing the figures for each transaction, increases and decreases can be shown opposite the proper item, thus laying the ground work for the idea of the account.) A separate item should be set up for Retained Earnings, in which all profit and loss items are entered. The balance in this account is split among the three partners as the final step in the process. This is a lot easier than attempting to split each revenue or expense item among the three partners as it is recorded initially.The second approach is much more difficult than the first, but it has the advantage of emphasizing the effect of individual transactions on the balance sheet. It is particularly difficult to see that the decrease of $8,831 that is necessary to bring Cash down to its known balance of $1,341 is accompanied by a $6,731 decrease in Retained Earnings. This is a subtle point.Some of the points that are brought out by the case, and which either can be summed up explicitly by the instructor or left for the students to see for themselves, are the following:Even at the beginning of our study of accounting, the student can prepare a balance sheet.The dual aspect concept.9Accounting: Text and Cases 12e –Instructor’s Manual Anthony/Hawkins/Merchant There are a number of places in which different words can be used to describe the same basic fact. (I think it is unwise to require or even suggest the generally approved language for any item. Any term that the student wants to propose that is an adequate description of the item should, I think, be accepted and given as much praise as a more customary term. For example, if a student wants to say “owed to vendors” instead of “accounts payable,” I wouldn’t quarrel with that at this point.)There is also room for differences in interpretation of the facts. Even experienced accountants would disagree on how some of the items should be handled. These are mentioned below.The business has incurred a large loss, but there is no way from the information we have of finding out why this loss came about, and therefore no way of suggesting any corrective action. This leads into the usefulness of an income statement, which is the subject of the next chapter.It is easy to get into a discussion of the business entity idea (e.g., how about accounting for the value of the board and room of the partners?), but I doubt that it is desirable to take much time for this at this stage.Instructors may find it interesting to read the actual case from which Lone Pine Cafe wasconstructed. The name is Duncan v. Bartle and the reference is 216 P2d 1005. It should benoted, however, that the actual case is not identical with Lone Pine Cafe since several of thefacts have been omitted for purposes of simplification, and others have been changed in orderto make certain teaching points. Therefore, one cannot go by the actual decision indetermining a “right answer” to the case.Comments on QuestionsThe following notes apply to the balance sheet as of March 30, 2006:The net loss for the period was $10,854. This was divided one-third to each of the partners.The $1,428 paid for local operating licenses is set up as a prepaid expense with 5/12 of its original cost being amortized to the partnership. Due to the questionability of the partnership being able to secure a refund on the unused portion from the local municipality, and the immateriality of the fee, some students may argue that the total cost should be treated as an expense.Mr. Antoine’s clothes are not an asset to the business entity, and therefore are not included on the balance sheet. It might be argued, however, that these clothes included his cook’s uniforms, which could be a cafe asset; but there is no way from the information given to assign a value to such uniforms, even if they did exist.Accounting for the cash register will be troublesome to some students, since it and its contents have been removed from the cafépremises. Regardless of where these items are and that they were improperly removed, they nevertheless are still assets of the entity.The balance sheet as of March 30 shown in the manual is more detailed in format than the situation requires.Question 3 raises the issue of balance sheet values versus real values. If the business is notliquidated, Mrs. Antoine may have no choice but to give the other two partners the amountshown as their equity, since otherwise they might force liquidation, which Mrs. Antoine doesnot want. This is a good time to make the point that owners’ equity, which many people stillrefer to as “net worth,” is at best only a rough approximation of the true worth of a business.If the cafe were sold as a going concern (which in this case would mean transferring theentity name, tangible assets, license and facilities lease), it might be worth more than theindicated “book value” (assuming it had gained a reputation for serving tasty food). On theother hand, in liquidation the inventory is probably virtually worthless, the prepaid expense10©2007 McGraw-Hill/Irwin Chapter 2 has no value, and used restaurant equipment has a notoriously low value when sold at auction.Thus, in liquidation, the assets might scarcely bring enough cash to pay the liabilities.Note also that it will be difficult for Mrs. Antoine to pay each of the other partners his or her $12,382 equity. They may have to take a note payable from Mrs. Antoine and hope for the best. If the cafe assets’ liquidation value is only about $20,500 (enough to pay the liabilities), then Mr. Antoine and Mrs. Landers are no worse off with a note than if they forced liquidation.11。

会计学管理会计分册英文版·d27版pdf全文共3篇示例，供读者参考篇1Management accounting involves the process of identifying, analyzing, interpreting, and presenting financial information to help management make informed business decisions. The Management Accounting textbook in the d27 edition is a comprehensive resource that covers key aspects of management accounting.In this edition of the Management Accounting textbook, students are introduced to various topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, and performance evaluation. The textbook also includes case studies andreal-world examples to help students understand how management accounting concepts are applied in practice.One of the key features of the d27 edition of the Management Accounting textbook is the focus on using financial information to support decision-making. 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Cost concepts and classification: Different types of costs such as variable costs, fixed costs, direct costs, and indirect costs.3. Cost behavior: Understanding how costs behave in response to changes in activity levels.4. Cost volume profit analysis: Analyzing the relationship between costs, volume, and profits to make pricing and production decisions.5. Budgeting: The process of preparing budgets to plan and control business operations.6. Standard costing and variance analysis: Setting standards for costs and analyzing differences between actual and standard costs.7. Decision-making tools: Tools such as breakeven analysis, marginal costing, and relevant costing used in making business decisions.8. Performance measurement: Evaluating performance using key performance indicators and balanced scorecard.Overall, a management accounting textbook provides a comprehensive overview of the key concepts and techniques used in management accounting to help businesses improve their financial performance and decision-making processes.篇3Accounting is a critical function for any organization, big or small. It involves recording, analyzing, and interpreting financial transactions to provide an accurate picture of the company's financial health. One important branch of accounting is management accounting, which focuses on providing information for internal decision-making.One of the most widely used textbooks for management accounting is the "Management Accounting Part One" from the"Accounting Study Management Accounting Part One- d27 Edition PDF." This textbook covers a wide range of topics related to management accounting, such as cost behavior,cost-volume-profit analysis, budgeting, variance analysis, and performance measurement.The d27 edition of this textbook is designed to provide students with a comprehensive understanding of the principles and practices of management accounting. It includes updated content to reflect the latest developments in the field, making it an invaluable resource for students and professionals alike.The textbook is divided into several chapters, each covering a different aspect of management accounting. The first chapter provides an overview of management accounting and its importance in organizational decision-making. Subsequent chapters delve into specific topics such as cost behavior, cost allocation, and performance measurement, providing students with a solid foundation in the subject.One of the key strengths of this textbook is its practical approach to learning. Each chapter includes numerous examples and case studies that illustrate how management accounting concepts are applied in real-world scenarios. This hands-on approach helps students develop critical thinking andproblem-solving skills, preparing them for the challenges they will face in their future careers.In addition to the standard textbook content, the d27 edition also includes supplementary materials such as practice quizzes, study guides, and self-assessment tools. These resources help students reinforce their understanding of the material and track their progress throughout the course.Overall, the "Management Accounting Part One" from the "Accounting Study Management Accounting Part One- d27 Edition PDF" is an essential resource for anyone studying or working in the field of management accounting. Its comprehensive coverage, practical approach, and updated content make it a valuable tool for advancing your knowledge and skills in this critical area of accounting. Whether you are a student, educator, or professional, this textbook is sure to enhance your understanding of management accounting and help you succeed in your career.。

Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition - Teaching Design IntroductionFinancial accounting is the process of recording, classifying, and summarizing financial transactions to provide information that is useful in making economic decisions. Financial statements are the primary output of financial accounting and are used by various stakeholders to make decisions. Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is a textbook designed to help students understand the principles of financial accounting.This teaching design will focus on the key themes of the textbook and provide guidance on how to teach the material effectively. The design is suitable for instructors who teach financial accounting as a course at the undergraduate or graduate level.Key ThemesThe textbook covers a broad range of topics related to financial accounting. Some of the key themes that run through the book include: Financial StatementsThe primary objective of financial accounting is to provide information that is useful in making economic decisions. The financial statements are the primary output of financial accounting. They include the income statement, balance sheet, and cash flow statement. The income statement shows the amount of revenue, expenses, and net income or lossfor a specified period. The balance sheet shows the assets, liabilities, and equity at a particular point in time. The cash flow statement shows the inflow and outflow of cash for a specified period.Accounting CycleThe accounting cycle is the process of recording, classifying, and summarizing financial transactions to produce financial statements. The steps in the accounting cycle include analyzing transactions, recording journal entries, posting to the ledger, preparing a trial balance, adjusting entries, preparing an adjusted trial balance, preparing financial statements, and closing the books.Financial AnalysisFinancial analysis is the process of using financial information to make economic decisions. Techniques used in financial analysis include ratio analysis, trend analysis, and vertical and horizontal analysis. Financial analysis is used by various stakeholders, including investors, creditors, and management, to make decisions.Teaching DesignThe following section provides guidance on how to teach the material in Accounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition.Learning ObjectivesBefore teaching each chapter, instructors should set clear learning objectives for their students. The learning objectives should be specific, measurable, achievable, relevant, and time-bound. By settingclear learning objectives, instructors can ensure that students understand what they need to accompli sh and track students’ progress effectively.Active LearningActive learning strategies such as group discussion, case studies, and problem-solving exercises should be incorporated into the teaching approach. Active learning helps students understand the material and apply the concepts they have learned.Real-World ExamplesInstructors should use real-world examples to help students understand how financial accounting is used in practice. Real-world examples can be drawn from various industries and sectors.TechnologyTechnology should be incorporated into the teaching approach. For instance, instructors can use online tools to reinforce the material covered in lectures. Technology can also be used to track students’ progress and provide instant feedback.AssessmentInstructors should use multiple assessment techniques to evaluate students’ understanding of the material. These can include quizzes, exams, assignments, and case studies. By using multiple assessment techniques, instructors can determine whether students have understood the material and identify areas where further instruction is required.ConclusionAccounting: The Basis for Business Decision Making, Financial Accounting, 17th Edition, is an essential textbook for students who wish to understand the principles of financial accounting. The teaching design outlined in this document provides guidance on how to teach the material effectively. By setting clear learning objectives, using active learning strategies, incorporating real-world examples, leveraging technology, and employing multiple assessment techniques, instructors can ensure that their students have a solid understanding of financial accounting.。

53.00附单据数1张合计53.00财务主管:记账:复核:出纳:制单:经办人:(21)报销差旅费2/2(21)报销差旅费2/2库存现金其他应收款/职工借款伍拾叁元整53.0053.00[用友软件]编制单位：年12月1日核算单位:贷方金额120.00附单据数4张合计120.00财务主管:记账:复核:出纳:制单:经办人:摘 要(2)报销子女托费(2)报销子女托费信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应付职工薪酬库存现金现金付款凭证====================壹佰贰拾元整2011本币：人民币 单位：元借方金额120.00120.00第0001号 - 0001/0001[用友软件]350.00附单据数2张合计350.00财务主管:记账:复核:出纳:制单:经办人:(13)支付员工业务培训费(13)支付员工业务培训费其他应付款/提取教育经费库存现金叁佰伍拾元整350.00350.00[用友软件]编制单位：年12月6日核算单位:贷方金额400.00附单据数1张合计400.00财务主管:记账:复核:出纳:制单:经办人:摘 要(16)预支差旅费(16)预支差旅费信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目其他应收款/职工借款库存现金现金付款凭证====================肆佰元整2011本币：人民币 单位：元借方金额400.00400.00第0003号 - 0001/0001[用友软件]300.00附单据数1张合计300.00财务主管:记账:复核:出纳:制单:经办人:(17)支付职工困难补助(17)支付职工困难补助应付职工薪酬库存现金叁佰元整300.00300.00[用友软件]编制单位：年12月10日核算单位:贷方金额54.80附单据数0张合计54.80财务主管:记账:复核:出纳:制单:经办人:摘 要(27)报销差旅费2/2(27)报销差旅费2/2信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目管理费用/交通、差旅费库存现金现金付款凭证====================伍拾肆元捌角零分2011本币：人民币 单位：元借方金额54.8054.80第0005号 - 0001/0001[用友软件]135.90附单据数1张合计135.90财务主管:记账:复核:出纳:制单:经办人:(28)购买复印纸(28)购买复印纸(28)购买复印纸管理费用/办公费及其他应交税费/应交增值税/进项税额库存现金壹佰叁拾伍元玖角零分116.1519.75135.90[用友软件]编制单位：年12月21日核算单位:贷方金额125.50附单据数1张合计125.50财务主管:记账:复核:出纳:制单:经办人:摘 要(49)报废固定资产处置2/3(49)报废固定资产处置2/3信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目固定资产清理库存现金现金付款凭证====================壹佰贰拾伍元伍角零分2011本币：人民币 单位：元借方金额125.50125.50第0007号 - 0001/0001[用友软件]25.60附单据数4张合计25.60财务主管:记账:复核:出纳:制单:经办人:(51)报销交通费(51)报销交通费管理费用/交通、差旅费库存现金贰拾伍元陆角零分25.6025.60[用友软件]编制单位：年12月23日核算单位:贷方金额826.17附单据数3张合计826.17财务主管:记账:复核:出纳:制单:经办人:摘 要(62)备用金购买车间办公用品(62)备用金购买车间办公用品(62)备用金购买车间办公用品(62)备用金购买车间办公用品(62)备用金购买车间办公用品信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目制造费用/办公费 制壳车间制造费用/办公费 塑料车间制造费用/办公费 装配车间库存现金制造费用/劳防费 塑料车间现金付款凭证====================2011本币：人民币 单位：元借方金额676.60111.5238.059,875.0010,701.17第0009号 - 0001/0002[用友软件]9,875.00附单据数3张合计10,701.17财务主管:记账:复核:出纳:制单:经办人:(62)备用金购买车间办公用品 2011.12.23应付账款 上海人百壹万零柒佰零壹元壹角柒分10,701.17[用友软件]编制单位：年12月27日核算单位:贷方金额52.65附单据数2张合计52.65财务主管:记账:复核:出纳:制单:经办人:摘 要(69)财务科购买会计报表(69)财务科购买会计报表(69)财务科购买会计报表信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目管理费用/办公费及其他应交税费/应交增值税/进项税额库存现金现金付款凭证====================伍拾贰元陆角伍分2011本币：人民币 单位：元借方金额45.007.6552.65第0010号 - 0001/0001[用友软件]264.00附单据数2张合计264.00财务主管:记账:复核:出纳:制单:经办人:(79)购买电热台板(79)购买电热台板管理费用/办公费及其他库存现金贰佰陆拾肆元整264.00264.00[用友软件]编制单位：年12月2日核算单位:贷方金额180,000.00附单据数2张合计180,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(9)收到预付1-3月租金 2011.12.02(9)收到预付1-3月租金 2011.12.02信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/工商银行/人民币户预收账款 泰山证券银行收款凭证====================壹拾捌万元整2011本币：人民币 单位：元借方金额180,000.00180,000.00第0001号 - 0001/0001[用友软件]430.00附单据数1张合计430.00财务主管:记账:复核:出纳:制单:经办人:(10)收回本票余款2011.12.03(10)收回本票余款银行存款/工商银行/人民币户其他应收款/其他肆佰叁拾元整430.00430.00[用友软件]编制单位：年12月8日核算单位:贷方金额800,000.00附单据数1张合计800,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(20)流动资金借款2011.12.08(20)流动资金借款信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/工商银行/人民币户短期借款/工商银行银行收款凭证====================捌拾万元整2011本币：人民币 单位：元借方金额800,000.00800,000.00第0003号 - 0001/0001[用友软件]357,000.00附单据数1张合计357,000.00财务主管:记账:复核:出纳:制单:经办人:(24)贴现银行承兑汇票1/2 2011.12.09(24)贴现银行承兑汇票1/2 2011.12.09银行存款/中国银行/人民币户应收票据/银行承兑汇票 上海保温叁拾伍万柒仟元整357,000.00357,000.00[用友软件]编制单位：年12月21日核算单位:贷方金额800,280.00附单据数1张合计800,280.00财务主管:记账:复核:出纳:制单:经办人:摘 要(48)货款回笼2011.12.20(48)货款回笼 2011.12.20信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/工商银行/人民币户应收账款/人民币 宁波百货银行收款凭证====================捌拾万零贰佰捌拾元整2011本币：人民币 单位：元借方金额800,280.00800,280.00第0005号 - 0001/0001[用友软件]5,736.82附单据数2张合计5,736.82财务主管:记账:复核:出纳:制单:经办人:(49)报废固定资产处置1/3 2011.12.21(49)报废固定资产处置1/3银行存款/工商银行/人民币户固定资产清理伍仟柒佰叁拾陆元捌角贰分5,736.825,736.82[用友软件]编制单位：年12月22日核算单位:贷方金额附单据数1张合计0.00财务主管:记账:复核:出纳:制单:经办人:摘 要(58)收到存款利息2011.12.21(58)收到存款利息信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/工商银行/人民币户财务费用银行收款凭证====================零元整2011本币：人民币 单位：元借方金额4,500.60-4,500.600.00第0007号 - 0001/0001[用友软件]附单据数1张合计0.00财务主管:记账:复核:出纳:制单:经办人:(59)收到存款利息2011.12.22(59)收到存款利息银行存款/中国银行/人民币户财务费用零元整1,077.22-1,077.220.00[用友软件]编制单位：年12月23日核算单位:贷方金额107,518.49附单据数1张合计107,518.49财务主管:记账:复核:出纳:制单:经办人:摘 要(64)收到新中贸易款项1/2 2011.12.23(64)收到新中贸易款项1/2(64)收到新中贸易款项1/2 2011.12.23信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/中国银行/人民币户财务费用应收账款/美元 新中贸易银行收款凭证====================壹拾万零柒仟伍佰壹拾捌元肆角玖分2011本币：人民币 单位：元借方金额107,485.0133.48107,518.49第0009号 - 0001/0001[用友软件]700,800.00119,136.001,584.00附单据数2张合计821,520.00财务主管:记账:复核:出纳:制单:经办人:(67)收到上海保温支票1/2 AE101181 2011.12.27(67)收到上海保温支票1/2(67)收到上海保温支票1/2(67)收到上海保温支票1/2银行存款/工商银行/人民币户主营业务收入应交税费/应交增值税/销项税额其他应付款/其他捌拾贰万壹仟伍佰贰拾元整821,520.00821,520.00[用友软件]编制单位：年12月1日核算单位:贷方金额2,500.00附单据数1张合计2,500.00财务主管:记账:复核:出纳:制单:经办人:摘 要(1)提取现金(1)提取现金 AE1011662011.12.01信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目库存现金银行存款/工商银行/人民币户银行付款凭证====================贰仟伍佰元整2011本币：人民币 单位：元借方金额2,500.002,500.00第0001号 - 0001/0001[用友软件]42,870.37附单据数3张合计42,870.37财务主管:记账:复核:出纳:制单:经办人:(4)委托加工铝片收回(4)委托加工铝片收回(4)委托加工铝片收回 AE101167 2011.12.01委托加工物资/上海铝材厂/铝片应交税费/应交增值税/进项税额银行存款/工商银行/人民币户肆万贰仟捌佰柒拾元叁角柒分36,641.346,229.0342,870.37[用友软件]编制单位：年12月1日核算单位:贷方金额25,000.00附单据数1张合计25,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(6)签发本票(6)签发本票2011.12.01信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目其他货币资金/银行本票存款银行存款/工商银行/人民币户银行付款凭证====================贰万伍仟元整2011本币：人民币 单位：元借方金额25,000.0025,000.00第0003号 - 0001/0001[用友软件]4,312.80附单据数3张合计4,312.80财务主管:记账:复核:出纳:制单:经办人:(7)预付明年报刊费(7)预付明年报刊费 AE101168 2011.12.02预付账款/报刊订阅费银行存款/工商银行/人民币户肆仟叁佰壹拾贰元捌角零分4,312.804,312.80[用友软件]编制单位：年12月3日核算单位:贷方金额3,000.00附单据数2张合计3,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(11)支付商品交易会摊位费(11)支付商品交易会摊位费 AE101169 2011.12.03信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目销售费用银行存款/工商银行/人民币户银行付款凭证====================叁仟元整2011本币：人民币 单位：元借方金额3,000.003,000.00第0005号 - 0001/0001[用友软件]7,399.00附单据数1张合计7,399.00财务主管:记账:复核:出纳:制单:经办人:(19)购入纸箱纸盒，补付余款2/2(19)购入纸箱纸盒，补付余款2/2 AE101170 2011.12.07材料采购/辅助材料类银行存款/工商银行/人民币户柒仟叁佰玖拾玖元整7,399.007,399.00[用友软件]编制单位：年12月8日核算单位:贷方金额300,000.00附单据数2张合计300,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(22)支付商业承兑汇票款项 2011.12.08(22)支付商业承兑汇票款项 2011.12.08信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应付票据/商业承兑汇票 东江有色银行存款/工商银行/人民币户银行付款凭证====================叁拾万元整2011本币：人民币 单位：元借方金额300,000.00300,000.00第0007号 - 0001/0001[用友软件]30,000.00附单据数1张合计30,000.00财务主管:记账:复核:出纳:制单:经办人:(29)申请银行本票(29)申请银行本票2011.12.10其他货币资金/银行本票存款银行存款/工商银行/人民币户叁万元整30,000.0030,000.00[用友软件]编制单位：年12月10日核算单位:贷方金额附单据数1张合计0.00财务主管:记账:复核:出纳:制单:经办人:摘 要(30)上交上月税款(30)上交上月税款(30)上交上月税款(30)上交上月税款(30)上交上月税款信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应交税费/应交所得税应交税费/应交增值税/已交税金应交税费/应交城建税应交税费/应交教育费附加应交税费/应交个人所得税银行付款凭证====================2011本币：人民币 单位：元借方金额57,250.00189,340.0013,463.805,770.202,137.80267,961.80第0009号 - 0001/0002[用友软件]267,961.80附单据数1张合计267,961.80财务主管:记账:复核:出纳:制单:经办人:(30)上交上月税款2011.12.10银行存款/工商银行/人民币户贰拾陆万柒仟玖佰陆拾壹元捌角零分267,961.80[用友软件]编制单位：年12月14日核算单位:贷方金额126,781.20附单据数3张合计126,781.20财务主管:记账:复核:出纳:制单:经办人:摘 要(33)承付期满付款(33)承付期满付款(33)承付期满付款2011.12.14(33)承付期满付款(33)承付期满付款信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目材料采购/铝材类应交税费/应交增值税/进项税额银行存款/工商银行/人民币户材料采购/铝材类应交税费/应交增值税/进项税额银行付款凭证====================2011本币：人民币 单位：元借方金额108,360.0018,421.201,080.00120.00127,981.20第0010号 - 0001/0002[用友软件]1,200.00附单据数3张合计127,981.20财务主管:记账:复核:出纳:制单:经办人:(33)承付期满付款 AE101171 2011.12.14银行存款/工商银行/人民币户壹拾贰万柒仟玖佰捌拾壹元贰角零分127,981.20[用友软件]编制单位：年12月14日核算单位:贷方金额634.80附单据数1张合计634.80财务主管:记账:复核:出纳:制单:经办人:摘 要(34)支付排水费(34)支付排水费2011.12.14信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目管理费用/办公费及其他银行存款/工商银行/人民币户银行付款凭证====================陆佰叁拾肆元捌角零分2011本币：人民币 单位：元借方金额634.80634.80第0011号 - 0001/0001[用友软件]206,563.60附单据数2张合计206,563.60财务主管:记账:复核:出纳:制单:经办人:(35)发放工资(35)发放工资(35)发放工资(35)发放工资 AE101172 2011.12.15应付职工薪酬管理费用/职工薪酬财务费用银行存款/工商银行/人民币户贰拾万零陆仟伍佰陆拾叁元陆角零分206,101.20375.0087.40206,563.60[用友软件]编制单位：年12月15日核算单位:贷方金额1,261.50附单据数1张合计1,261.50财务主管:记账:复核:出纳:制单:经办人:摘 要(37)划转工会会费(37)划转工会会费 AE101173 2011.12.15信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目其他应付款/应付工会会费银行存款/工商银行/人民币户银行付款凭证====================壹仟贰佰陆拾壹元伍角零分2011本币：人民币 单位：元借方金额1,261.501,261.50第0013号 - 0001/0001[用友软件]5,046.00附单据数2张合计5,046.00财务主管:记账:复核:出纳:制单:经办人:(38)支付工会会费(38)支付工会会费2011.12.15其他应付款/应付工会会费银行存款/工商银行/人民币户伍仟零肆拾陆元整5,046.005,046.00[用友软件]编制单位：年12月16日核算单位:贷方金额33,878.68附单据数2张合计33,878.68财务主管:记账:复核:出纳:制单:经办人:摘 要(39)缴付职工住房公积金(39)缴付职工住房公积金 AE101174 2011.12.16信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目其他应付款/应付住房公积金银行存款/工商银行/人民币户银行付款凭证====================叁万叁仟捌佰柒拾捌元陆角捌分2011本币：人民币 单位：元借方金额33,878.6833,878.68第0015号 - 0001/0001[用友软件]附单据数2张合计0.00财务主管:记账:复核:出纳:制单:经办人:(40)缴付社保金(40)缴付社保金(40)缴付社保金(40)缴付社保金(40)缴付社保金其他应付款/应付养老保险费其他应付款/应付医疗保险费其他应付款/应付失业保险费其他应付款/应付生育保险费其他应付款/应付工伤保险费72,597.1633,878.677,259.721,209.951,209.95116,155.45[用友软件]编制单位：年12月16日核算单位:贷方金额116,155.45附单据数2张合计116,155.45财务主管:记账:复核:出纳:制单:经办人:摘 要(40)缴付社保金2011.12.16信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目银行存款/工商银行/社保基金专户银行付款凭证====================壹拾壹万陆仟壹佰伍拾伍元肆角伍分2011本币：人民币 单位：元借方金额116,155.45第0016号 - 0002/0002[用友软件]2,400.00附单据数2张合计2,400.00财务主管:记账:复核:出纳:制单:经办人:(41)汇票购买塑料粒子入库1/2(41)汇票购买塑料粒子入库1/2(41)汇票购买塑料粒子入库1/2 AE101175 2011.12.16材料采购/塑料粒子应交税费/应交增值税/进项税额银行存款/工商银行/人民币户贰仟肆佰元整2,160.00240.002,400.00[用友软件]编制单位：年12月17日核算单位:贷方金额2,000.00附单据数1张合计2,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(42)提现(42)提现 AE1011762011.12.17信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目库存现金银行存款/工商银行/人民币户银行付款凭证====================贰仟元整2011本币：人民币 单位：元借方金额2,000.002,000.00第0018号 - 0001/0001[用友软件]1,880.00附单据数2张合计1,880.00财务主管:记账:复核:出纳:制单:经办人:(45)购买印花税票(45)购买印花税票 AE101177 2011.12.17管理费用/税金银行存款/工商银行/人民币户壹仟捌佰捌拾元整1,880.001,880.00[用友软件]编制单位：年12月20日核算单位:贷方金额3,060.00附单据数1张合计3,060.00财务主管:记账:复核:出纳:制单:经办人:摘 要(47)上交滞纳营业税和滞纳金(47)上交滞纳营业税和滞纳金(47)上交滞纳营业税和滞纳金 2011.12.20信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应交税费/应交营业税营业外支出银行存款/工商银行/人民币户银行付款凭证====================叁仟零陆拾元整2011本币：人民币 单位：元借方金额3,000.0060.003,060.00第0020号 - 0001/0001[用友软件]1,479.70附单据数1张合计1,479.70财务主管:记账:复核:出纳:制单:经办人:(50)支付电话费(50)支付电话费2011.12.21管理费用/电话费银行存款/工商银行/人民币户壹仟肆佰柒拾玖元柒角零分1,479.701,479.70[用友软件]编制单位：年12月21日核算单位:贷方金额2,860.00附单据数2张合计2,860.00财务主管:记账:复核:出纳:制单:经办人:摘 要(52)电梯修理费(52)电梯修理费 AE101178 2011.12.21信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目管理费用/折旧、修理及财产保险银行存款/工商银行/人民币户银行付款凭证====================贰仟捌佰陆拾元整2011本币：人民币 单位：元借方金额2,860.002,860.00第0022号 - 0001/0001[用友软件]10,916.90附单据数1张合计10,916.90财务主管:记账:复核:出纳:制单:经办人:(53)支付电话费(53)支付电话费2011.12.21管理费用/电话费银行存款/工商银行/人民币户壹万零玖佰壹拾陆元玖角零分10,916.9010,916.90[用友软件]编制单位：年12月22日核算单位:贷方金额附单据数2张合计0.00财务主管:记账:复核:出纳:制单:经办人:摘 要(54)支付并分配水费(54)支付并分配水费(54)支付并分配水费(54)支付并分配水费(54)支付并分配水费信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目制造费用/水电费 制壳车间制造费用/水电费 塑料车间制造费用/水电费 装配车间生产成本/辅助生产成本/机修 水电费管理费用/水电费银行付款凭证====================2011本币：人民币 单位：元借方金额3,621.001,955.34362.10362.10941.467,242.00第0024号 - 0001/0002[用友软件]8,183.46附单据数2张合计8,183.46财务主管:记账:复核:出纳:制单:经办人:(54)支付并分配水费(54)支付并分配水费2011.12.22应交税费/应交增值税/进项税额银行存款/工商银行/人民币户捌仟壹佰捌拾叁元肆角陆分941.468,183.46[用友软件]编制单位：年12月22日核算单位:贷方金额附单据数2张合计0.00财务主管:记账:复核:出纳:制单:经办人:摘 要(55)支付并分配电费(55)支付并分配电费(55)支付并分配电费(55)支付并分配电费(55)支付并分配电费信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目制造费用/水电费 制壳车间制造费用/水电费 塑料车间制造费用/水电费 装配车间生产成本/辅助生产成本/机修 水电费管理费用/水电费银行付款凭证====================2011本币：人民币 单位：元借方金额18,254.8813,691.161,140.931,140.933,803.1038,031.00第0025号 - 0001/0002[用友软件]44,496.27附单据数2张合计44,496.27财务主管:记账:复核:出纳:制单:经办人:(55)支付并分配电费(55)支付并分配电费2011.12.22应交税费/应交增值税/进项税额银行存款/工商银行/人民币户肆万肆仟肆佰玖拾陆元贰角柒分6,465.2744,496.27[用友软件]编制单位：年12月22日核算单位:贷方金额58,012.50附单据数1张合计58,012.50财务主管:记账:复核:出纳:制单:经办人:摘 要(56)支付短期借款利息(56)支付短期借款利息(56)支付短期借款利息 2011.12.22信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应付利息/预提短期借款利息财务费用银行存款/中国银行/人民币户银行付款凭证====================伍万捌仟零壹拾贰元伍角零分2011本币：人民币 单位：元借方金额38,675.0019,337.5058,012.50第0026号 - 0001/0001[用友软件]27,755.00附单据数1张合计27,755.00财务主管:记账:复核:出纳:制单:经办人:(57)支付长期借款利息1/2(57)支付长期借款利息1/2(57)支付长期借款利息1/2 2011.12.22长期借款/工行——建造仓库专门借款在建工程/建造仓库工程银行存款/工商银行/人民币户贰万柒仟柒佰伍拾伍元整18,503.349,251.6627,755.00[用友软件]编制单位：年12月22日核算单位:贷方金额3,172.00附单据数1张合计3,172.00财务主管:记账:复核:出纳:制单:经办人:摘 要(57)结算贷款利息2/2(57)结算贷款利息2/2 2011.12.22信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目财务费用银行存款/工商银行/人民币户银行付款凭证====================叁仟壹佰柒拾贰元整2011本币：人民币 单位：元借方金额3,172.003,172.00第0028号 - 0001/0001[用友软件]100,000.00附单据数1张合计100,000.00财务主管:记账:复核:出纳:制单:经办人:(60)归还短期借款(60)归还短期借款2011.12.22短期借款/中国银行银行存款/中国银行/人民币户壹拾万元整100,000.00100,000.00[用友软件]编制单位：年12月23日核算单位:贷方金额2,667.60附单据数2张合计2,667.60财务主管:记账:复核:出纳:制单:经办人:摘 要(63)购入车库建设用物资(63)购入车库建设用物资 AE101179 2011.12.23信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目工程物资银行存款/工商银行/人民币户银行付款凭证====================贰仟陆佰陆拾柒元陆角零分2011本币：人民币 单位：元借方金额2,667.602,667.60第0030号 - 0001/0001[用友软件]13,478.40附单据数3张合计13,478.40财务主管:记账:复核:出纳:制单:经办人:(65)购入马口铁(65)购入马口铁(65)购入马口铁 AT210906 2011.12.23材料采购/马口铁应交税费/应交增值税/进项税额银行存款/中国银行/人民币户壹万叁仟肆佰柒拾捌元肆角零分11,520.001,958.4013,478.40[用友软件]编制单位：年12月27日核算单位:贷方金额11,362.53附单据数5张合计11,362.53财务主管:记账:复核:出纳:制单:经办人:摘 要(66)预付保险费(66)预付保险费(66)预付保险费 AE101181 2011.12.27信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目预付账款/财产保险费预付账款/机动车辆保险费银行存款/工商银行/人民币户银行付款凭证====================壹万壹仟叁佰陆拾贰元伍角叁分2011本币：人民币 单位：元借方金额5,290.536,072.0011,362.53第0032号 - 0001/0001[用友软件]1,584.00附单据数4张合计1,584.00财务主管:记账:复核:出纳:制单:经办人:(67)收到上海保温支票2/2(67)收到上海保温支票2/2 AE101181 2011.12.27其他应付款/其他银行存款/工商银行/人民币户壹仟伍佰捌拾肆元整1,584.001,584.00[用友软件]编制单位：年12月27日核算单位:贷方金额63,390.60附单据数1张合计63,390.60财务主管:记账:复核:出纳:制单:经办人:摘 要(68)信汇偿付东江有色 2011.12.27(68)信汇偿付东江有色 2011.12.27信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目应付账款 东江有色银行存款/中国银行/人民币户银行付款凭证====================陆万叁仟叁佰玖拾元陆角零分2011本币：人民币 单位：元借方金额63,390.6063,390.60第0034号 - 0001/0001[用友软件]3,439.80附单据数3张合计3,439.80财务主管:记账:复核:出纳:制单:经办人:(70)购入低值易耗品(70)购入低值易耗品(70)购入低值易耗品 AE101182 2011.12.27材料采购/低值易耗品应交税费/应交增值税/进项税额银行存款/工商银行/人民币户叁仟肆佰叁拾玖元捌角零分2,940.00499.803,439.80[用友软件]编制单位：年12月28日核算单位:贷方金额53,900.00附单据数2张合计53,900.00财务主管:记账:复核:出纳:制单:经办人:摘 要(72)支付广告费(72)支付广告费 AE101183 2011.12.28信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目销售费用银行存款/工商银行/人民币户银行付款凭证====================伍万叁仟玖佰元整2011本币：人民币 单位：元借方金额53,900.0053,900.00第0036号 - 0001/0001[用友软件]183.50附单据数1张合计183.50财务主管:记账:复核:出纳:制单:经办人:(73)支付银行手续费和邮费(73)支付银行手续费和邮费 2011.12.28财务费用银行存款/工商银行/人民币户壹佰捌拾叁元伍角零分183.50183.50[用友软件]编制单位：年12月30日核算单位:贷方金额420,000.00附单据数2张合计420,000.00财务主管:记账:复核:出纳:制单:经办人:摘 要(78)购买健身房(78)购买健身房 AE101184 2011.12.30信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目固定资产银行存款/工商银行/人民币户银行付款凭证====================肆拾贰万元整2011本币：人民币 单位：元借方金额420,000.00420,000.00第0038号 - 0001/0001[用友软件]40,000.00附单据数1张合计40,000.00财务主管:记账:复核:出纳:制单:经办人:(82)开出银行汇票(82)开出银行汇票2011.12.30其他货币资金/银行汇票存款银行存款/中国银行/人民币户肆万元整40,000.0040,000.00[用友软件]编制单位：年12月30日核算单位:贷方金额12,400.00附单据数2张合计12,400.00财务主管:记账:复核:出纳:制单:经办人:摘 要(83)支付法律咨询费(83)支付法律咨询费 AE101185 2011.12.30信恒保温瓶有限公司[217]信恒保温瓶有限公司会 计 科 目管理费用/办公费及其他银行存款/工商银行/人民币户银行付款凭证====================壹万贰仟肆佰元整2011本币：人民币 单位：元借方金额12,400.0012,400.00第0040号 - 0001/0001[用友软件]。

Accounting for Business Decision Making - 17thEdition Course DesignCourse OverviewThis course is designed to provide a comprehensive understanding of financial accounting and its role in the decision-making processes of businesses. The course will cover the basic principles of financial accounting and how they are applied to create financial statements to determine the financial health of an organization.Learning OutcomesBy the end of this course, students will be able to:•Understand the basic principles of financial accounting and its role in business decision-making•Analyze and interpret financial statements to gn insights into a company’s financial performance and health•Understand the components of financial statements and how they are interconnected•Understand the factors that influence financial reporting and analysis•Conduct financial analyses to evaluate business performance and make informed decisionsCourse StructureThe course will be divided into the following modules:Module 1: Introduction to Financial AccountingThis module will cover the basic principles of financial accounting, including:•The accounting process•The elements of financial statements•The accounting equation•The double-entry accounting system•The concepts of accruals and deferralsModule 2: Financial StatementsThis module will focus on the components of financial statements, including:•The balance sheet•The income statement•The cash flow statement•The statement of changes in equityModule 3: Financial Statement AnalysisThis module will cover how to analyze the information presented in financial statements to assess a company’s performance, including:•Ratio analysis•Horizontal and vertical analysis•Trend analysis•Common-size financial statementsModule 4: Financial Reporting PracticesThis module will examine the factors that influence financial reporting, including:•Regulatory requirements and standards•Financial reporting ethics•Financial analysis tools and techniquesModule 5: Financial Decision MakingThis module will focus on how financial information is used to make informed business decisions, including:•Capital budgeting•Financing decisions•Investment decisions•Risk managementCourse AssessmentThe course will be assessed through a combination of:•Homework assignments•Quizzes•Mid-term exam•Final examThe final grade for the course will be determined by a weighted average of these assessments.ConclusionThis course provides a comprehensive overview of financial accounting and its role in the decision-making processes of businesses. By the end of the course, students will have a thorough understanding of financial accounting principles and how to apply them to business decision making.。

1.3 考研真题与典型题详解一、概念题1．财务会计概念框架[中央财大2009研]答：财务会计概念框架是由一系列说明财务会计并为财务会计所应用的基本概念所组成的理论体系，它可用来评估现有的会计准则、指导并发展未来的会计准则和解决现有的会计准则未曾涉及到的新会计问题。

2．会计计量[北理工2008研]答：会计计量是根据被计量对象的计量属性，选择运用一定的计量基础和计量单位，确定应记录项目金额的会计处理过程。

会计核算的全过程离不开计量，初次确认的经济数据通过计算、汇总、比较、衡量与分配等复杂的计量，在有关的凭证、账簿中进行归集，并使之系统化、条理化；再次确认的经济数据通过传递、输出、汇总等计量，在有关的财务报表中加以确定。

会计计量过程包括两方面的内容：（1）被计量对象的实物数量计量；（2）被计量对象的货币表现。

3．相关性与可靠性[财政所2008研；中山大学2003研]答：（1）相关性是指会计信息系统提供的会计信息应该与使用者的决策相关。

会计信息是相关的，必须满足具有预测价值、反馈价值和及时性三个基本质量特征。

预测价值是指因为投资者的决策是面向未来的，所以会计信息能够帮助投资者预测以后的财务状况、经营成果和现金流量情况；反馈价值是指投资者在获得会计信息以后，能够据以修正某些以前的认识；会计信息的及时性要求及时收集会计信息、及时对会计信息进行加工和处理以及及时传递会计信息。

（2）可靠性是指会计信息不受错误或偏向的影响，能够真实反映公司经营的情况。

可靠性包括公允披露、中立性、无重大误述、完整性和谨慎性。

所谓公允披露，即客观性，是指会计信息应该以实际发生的经济活动为依据，能够客观地表达企业的财务状况、经营成果和现金流量情况；所谓中立性是要求会计人员在处理会计信息时，应该保持一种不偏不倚的中立态度；所谓无重大误述是指会计信息应该反映企业财务的内容；所谓完整性，要求反映在企业财务报表上的会计信息能够全面反映企业在特定时点的财务状况、特定期间的经营成果以及现金流量情况；所谓谨慎性或稳健性，是指当存在若干种备选方案时，企业在处理会计信息时应该从中选择一种不高估企业收入和资产、不低估企业负债和费用的方法，最终确保不高估企业的净资产，也不导致利润虚增。