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会计学原理(英文) principle of accounting

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clj会计学原理第17讲

clj会计学原理第17讲

Principle of Accounting CLJ
三、补充登记法
在记账以后，如果 发现原编会计分录中 应借、应贷账户虽然 没有错误，但所写金 额小于正确的金额， 可用补充登记法进行 更正。
将少记的金额编制 一笔与原编会计分 录应借、应贷账户 相同的分录，并注 明补记某月某日某 笔业务的金额，将
Principle of Accounting CLJ
练习：错账更正
1.开出转账支票一张200元，支付管理部门零星开支。 原凭证为：
借：管理费用 200
贷：现金
200
2.用银行存款支付所欠供应单位货款3600元。原编 记账凭证为： 借：应付账款 2 600
贷：银行存款 2 600
Principle of Accounting CLJ
一、记账凭证核算程序
（四）步骤 1.根据原始凭证或原始凭证汇总表填制记账凭证。 2.根据现金收、付款凭证逐笔序时登记现金日记账；根
据银行存款收、付款凭证及其所附的银行结算凭证逐 笔序时登记银行存款日记账。 3.根据原始凭证、原始凭证汇总表及各种记账凭证逐笔 登记各种明细分类账。
Principle of Accounting CLJ
记，还可以每天或定期就科目汇总表进行试算平衡， 以便于及时发现问题，采取措施。 缺点：科目汇总表反映不出账户的对应关系，不便于了 解经济业务的内容。
Principle of Accounting CLJ
练习
1、会计核算形式中最基本、最简单的会计核算形式是（ ）。
A记账凭证核算形式
B科目汇总表核算形式
其补记入账。
Principle of Accounting CLJ
三、补充登记法
例：销售商品一批，计价款50 000元，货款尚未收到（ 不考虑增值税），原编会计分录把金额误写为5000元 ，并已登记入账。

Chapter_01会计学原理答案 principles of accounting 19th edition john j.wild 人大出版社

Chapter_01会计学原理答案 principles of accounting 19th edition john j.wild 人大出版社

Importance: GAAP are the rules that specify acceptable accounting
practices.
SEC:
Securities and Exchange Commission
Importance: The SEC is charged by Congress to set reporting rules for
To illustrate, many companies base compensation of managers on the amount of reported income. When the choice of an accounting method affects the amount of reported income, the amount of compensation is also affected. Similarly, if workers in a division receive bonuses based on the division’s income, its computation has direct financial implications for these individuals.
Quick Study 1-7
Assets
=
$375,000 (b) $250,000
$185,000
Liabilities (a) $125,000
$ 90,000 $ 60,000
+
Equity
$250,000
$160,000
(c) $125,000
Quick Study 1-8
Assets

会计学原理PrinciplesofAccounting

会计学原理PrinciplesofAccounting

两权分离
产生职业会计师 这一时期,向外部关系人提供企业财务状况和盈利及分配情况是企 业会计的中心任务,因而形成了“ 财务会计”概念。
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‹#›
1.2 会计的概念、会计的内容与特点
1.2.1会计的基本概念
什么是会计？多年来通俗的说法，会计就是记账、算账和 报账。 我国古代“会计”一词产生于西周，主要指对收支活动的 记录、计算、考察和监督。 中国最早对会计进行论述与评价的著名人物的孔子，他曾 主管仓库，提出“会计当而已矣”的名言。 清代学者焦循在《孟子正义》一书中，对“会”和“计” 作过概括性的解释：“零星算为之计，总合算为之会”，
4、文化、教育因素 从文化内容方面讲，一般包括语言、文字、书写工具、计量工 具、数字及经济理论、管理理论等 从教育方面来讲，包括基础文化教育、职业道德教育、会计专 业教育 。
8
1.1.2 会计演进的历史阶段与成就
1、会计的产生 会计萌芽
•
据考证,人类极为简单的原始记录、计量行为(如结绳记事)产生于原始社会末期。
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1.1.2 会计演进的历史阶段与成就
3）明末清初，设计和创立了一种较为完善的会计核算方法，称为“龙 门账”。 要点是：将全部账目划分为“进、缴、存、该”四大类。 进：收入 缴：支出 存：资产包括债权 该：负债包括业主投资 四类账目的关系是 进－ 缴=存－ 该
12
1.1.2 会计演进的历史阶段与成就
20
1.3 会计的职能与目标
1.3.1会计的职能
会计的职能，指会计作 为一种管理经济的活动， 本身所具有的功能。会计 的职能有三： 一是会计核算 二是会计监督 三是会计参与经营决策 会计的三种职能的关 系：反映是监督、参与决 策的基础。监督必须借助 于反映，决策更是离不开 反映职能所提供的信息。 1. 反映客观的经济活动情 况，为管理经济提供所 需的信息。 2. 两层含义：会计监督与 监督会计 3、参与经营决策，谋求最优 效益 一个单位要进行经营决策， 会计信息是不可缺少的 依据

会计学原理约翰·J·怀尔德版上海交通大学

会计学原理约翰·J·怀尔德版上海交通大学

Information useful to help the enterprise achieve its goal, objectives and mission.
Types of Accounting Information
Financial Tax
Managerial
Integrity of Accounting Information
提供商品或服务所有者雇员和供应商顾顾客客债权人人目标和战略投资融资经营短期项目?现金?应收账款?存货长期项目?土地?建筑物?设备?专利?股票和债券短期项目?银行?供应商?员工?政府长期项目?长期债权人?股东采购销售生产管理企业活动概述importanceofaccounting
课程要求--教材与辅助资料
Financial Statements
Internal Users
• • • • • • • •
Board of Directors (董事会) Chief Executive Officer Chief Financial Officer Vice Presidents Business Unit Managers Plant Managers Store Managers Line Supervisors
• Conceptual Chapter Objectives • Analytical Chapter Objectives • Procedural Chapter Objectives
The Accounting Process
Economic Activities
Accounting links decision makers with economic activities and with the results of their decisions.

会计学原理Accounting Principle

会计学原理Accounting Principle
权责发生制原则要求企业的会计核算应当以权责发生制为基础。 凡是当期已经实现的收人和已经发生或应当负担的费用，不论款项 是否收付，都应当作为当期的收入和费用；凡是不属于当期的收入 和费用，即使款项已在当期收付，也不应当作为当期的收入和费用。 有时，企业发生的货币收支业务与交易或事项本身并不完全一致。 例如，款项已经收到，但销售并未实现;或者款项已经支付，但并不 是为本期生产经营活动而发生的。为了明确会计核算的确认基础， 更真实地反映特定会计期间的财务状况和经营成果，就要求企业在 会计核算过程中应当以权贵发生制为基础。
3、唐宋时期：流水账和眷清账，“四 柱结算法”。 旧管+新收－开除 = 实 在
4、明清时期：“四柱清册” 进－缴 = 存－该
5、近代：引进复式记账方法
二、西方会计的产生
1、起源：中世纪地中海沿岸。 标志——复式记账 卢卡.巴其阿勒—— 《算术、几何与比例概要》
2、演变：佛罗伦萨式、热那亚式、威尼斯式。 3、发展：产业革命。
§1.5 会计假设 assumption
1、会计主体 accounting entity 2、持续经营 going concern 3、会计期间 accounting period 4、货币计量 measuring unit
§1.6 会计信息质量要求
1、客观性 企业应当以实际发生的交易或 事项为依据进行会计确认、计量和报告，如 实反映符合确认核计量要求的各项会计要素 及其他相关信息，保证会计信息真实可靠、 内容完整。
6、重要性 企业提供的会计信息应当反映与 企业财务状况、经营成果和现金流量等有关的 所有重要交易或者事项。
7、谨慎性 企业对交易或事项进行会计确、 计量和报告应当保持应有的谨慎，不应高估 资产或收益、低估负债或费用。

会计学原理(英文)

会计学原理(英文)

《会计学原理（英文）》教学大纲王燕祥编写工商管理专业课程教学大纲610 目录Chapter 1 Accounting in Action 第一章会计实践活动 (613)学习目标 (613)Teaching and homework hours 教学与作业时间 (613)Reading and References 学生必读和参考书目 (613)Chapter 2 The Recording Process 第二章记录过程 (615)学习目标 (615)Teaching and homework hours 教学与作业时间 (615)Reading and References 学生必读和参考书目 (615)Chapter 3 Adjusting the Accounts 第三章调整账户 (617)学习目标 (617)Teaching and homework hours 教学与作业时间 (617)Reading and References 学生必读和参考书目 (617)Chapter 4 Completion of the Accounting Cycle 第四章完成会计循环 (619)学习目标 (619)Teaching and homework hours 教学与作业时间 (619)Reading and References 学生必读和参考书目 (619)Chapter 5 Accounting for Merchandising Operations 第五章商品经营活动的会计核算 (621)学习目标 (621)Teaching and homework hours 教学与作业时间 (621)Reading and References 学生必读和参考书目 (621)Chapter 6 Inventories 第六章存货 (623)学习目标 (623)Teaching and homework hours 教学与作业时间 (624)Reading and References 学生必读和参考书目 (624)Chapter 7 Accounting Information Systems 第七章会计信息系统 (626)学习目标 (626)Teaching and homework hours 教学与作业时间 (626)Reading and References 学生必读和参考书目 (626)Chapter 8 Internal Control and Cash 第八章内部控制和现金 (628)学习目标 (628)Teaching and homework hours 教学与作业时间 (628)Reading and References 学生必读和参考书目 (628)Chapter 9 Accounting for Receivables 第九章应收款项的会计核算 (630)学习目标 (630)Teaching and homework hours 教学与作业时间 (630)Reading and References 学生必读和参考书目 (630)Chapter 10 Plant Assets, Natural Resources, and Intangible Assets 第十章厂场资产、自然资源和无形资产 (632)会计学原理（英文）学习目标 (632)Teaching and homework hours 教学与作业时间 (632)Reading and References 学生必读和参考书目 (633)Chapter 11 Current Liabilities and Payroll Accounting 第十一章流动负债和工资的核算 (634)学习目标 (634)Teaching and homework hours 教学与作业时间 (634)Reading and References 学生必读和参考书目 (634)Chapter 12 Accounting Principles 第十二章会计原则 (636)学习目标 (636)Teaching and homework hours 教学与作业时间 (636)Reading and References 学生必读和参考书目 (636)Chapter 13 Accounting for Partnerships 第十三章合伙企业的会计核算 (638)学习目标 (638)Teaching and homework hours 教学与作业时间 (638)Reading and References 学生必读和参考书目 (638)Chapter 14 Corporations: Organization and Capital Stock Transactions 第十四章公司：组织和股本交易 (640)学习目标 (640)Teaching and homework hours 教学与作业时间 (640)Reading and References 学生必读和参考书目 (640)Chapter 15 Corporations: Dividends, Retained Earnings, and Income Reporting 第十五章股利、保留盈余和收益报告 (642)学习目标 (642)Teaching and homework hours 教学与作业时间 (642)Reading and References 学生必读和参考书目 (642)Chapter 16 Long-Term Liabilities 第十六章长期负债 (644)学习目标 (644)Teaching and homework hours 教学与作业时间 (644)Reading and References 学生必读和参考书目 (644)Chapter 17 Investments 第十七章投资 (646)学习目标 (646)Teaching and homework hours 教学与作业时间 (646)Reading and References 学生必读和参考书目 (646)Chapter 18 The Statement of Cash Flows 第十八章现金流量表 (648)学习目标 (648)Teaching and homework hours 教学与作业时间 (648)Reading and References 学生必读和参考书目 (648)Chapter 19 Financial Statement Analysis 第十九章财务报表分析 (650)学习目标 (650)Teaching and homework hours 教学与作业时间 (650)Reading and References 学生必读和参考书目 (650)Chapter 20 Managerial Accounting 第二十章管理会计 (652)611工商管理专业课程教学大纲612 学习目标 (652)Teaching and homework hours 教学与作业时间 (652)Reading and References 学生必读和参考书目 (652)Chapter 21 Job Order Cost Accounting 第二十一章分批成本法 (654)学习目标 (654)Teaching and homework hours 教学与作业时间 (654)Reading and References 学生必读和参考书目 (654)Chapter 22 Process Cost Accounting 第二十二章分步成本法 (656)学习目标 (656)Teaching and homework hours 教学与作业时间 (656)Reading and References 学生必读和参考书目 (657)Chapter 23 Cost-V olume-Profit Relationships 第二十三章本量利分析 (658)学习目标 (658)Teaching and homework hours 教学与作业时间 (658)Reading and References 学生必读和参考书目 (659)Chapter 24 Budgetary Planning 第二十四章编制预算 (660)学习目标 (660)Teaching and homework hours 教学与作业时间 (660)Reading and References 学生必读和参考书目 (660)Chapter 25 Budgetary Control and Responsibility Accounting 第二十五章预算控制和责任会计 662 学习目标 (662)Teaching and homework hours 教学与作业时间 (662)Reading and References 学生必读和参考书目 (662)Chapter 26 Performance Evaluation through Standard Costs 第二十六章利用标准成本进行业绩评价 (664)学习目标 (664)Teaching and homework hours 教学与作业时间 (664)Reading and References 学生必读和参考书目 (664)Chapter 27 Incremental Analysis and Capital Budgeting 第二十七章增量分析和资本预算 (666)学习目标 (666)Teaching and homework hours 教学与作业时间 (667)Reading and References 学生必读和参考书目 (667)会计学原理（英文）Chapter 1 Accounting in Action第一章会计实践活动STUDY OBJECTIVESAfter studying this chapter you should be able to:1．Explain what accounting is.2．IDENTIFY THE USERS AND USES OF ACCOUNTING.3．UNDERSTAND WHY ETHICS IS A FUNDAMENTAL BUSINESS CONCEPT.4．EXPLAIN THE MEANING OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLESAND THE COST PRINCIPLE.5．EXPLAIN THE MEANING OF THE MONETARY UNIT ASSUMPTION AND THE ECONOMIC ENTITY ASSUMPTION.6．STATE THE BASIC ACCOUNTING EQUATION AND EXPLAIN THE MEANING OF ASSETS, LIABILITIES, AND OWNER’S EQUITY.7．ANALYZE THE EFFECT OF BUSINESS TRANSACTIONS ON THE BASIC ACCOUNTING EQUATION.8．Understand what the four financial statements are and how they are prepared.学习目标学完本章之后，学生应该能够达到以下目标：1．解释什么是会计。

会计学原理专业英语词汇对照(第一二章)

会计学原理专业英语词汇对照第一章：必知词汇accounting会计recordkeeping or bookkeeping簿记shareholders股东board of directors董事会auditors审计suppliers供应商creditor债权人ethics职业道德GAAP公认会计原则（美国）SEC证券交易委员会（美国）FASB财务会计准则委员会（美国）IASB国际会计准则理事会（国际）IFRS国际财务报告准则（国际）Relevant相关Reliable可靠Comparable可比Principles原则The measurement principle/ the cost principle计量原则/ 成本原则The revenue recognition principle收入确认原则The expense recognition principle/ the matching principle支出确认原则/配比原则Sale on credit/ on account 赊销Purchase on credit/on account赊购The full disclosure principle充分披露原则Assumptions假设The going-concern assumption持续经验假设The monetary unit assumption货币计量假设The time period assumption会计分期假设The business entity assumption会计主体假设Sole proprietorship独资企业Unlimited liability无限责任Partnership合伙企业Corporation公司Double taxation双重课税Expanded accounting equation扩展会计等式Assets资产Liabilities负债Owners, equity 所有者权益Net assets净资产Owners, capital所有者资本Owners, withdrawals所有者提取/所有者抽回投资Expenses费用Revenue收入Net income净利润Net loss净损失Income statement利润表Statement of owners, equity所有者权益表/所有者权益变动表Balance sheet资产负债表Statement of cash flows现金流量表第二章：必知词汇(上文有的不再重复)Accounting books/books会计帐簿Source documents原始凭证Account账户General ledger总分类账Ledger分类账Account receivable应收账款Note receivable应收票据Prepaid accounts/ prepaid expenses预付账款/待摊费用Account payable应付账款Note payable应付票据Unearned revenue预收账款Accrued liabilities应计负债Increase增加Decrease减少Chart of accounts会计科目表T-account T形账户Debit借方（Dr.）Credit贷方(Cr.)Account balance账户余额Normal balance正常余额Double entry accounting 复式记账法Journalizing登记日记账Journal日记账General journal普通日记账Journal entry日记账分录Posting过账Balance column account三栏式账户PR（posting reference）过账索引Trial balance试算平衡表Unadjusted statements调整前的财务报表必记口诀：有借必有贷，借贷必相等。

Principle of Accounting 英中互译

Principle of AccountingJ.Wild 19th editionEnglish-Chinese convenient dictionaryChapter 1Items of Accounting EquationAssets 资产Equity 所有者权益Liabilities 负债Kinds of accountingFinancial accounting 财务会计Managerial accounting 管理会计财务会计：企业会计的一个分支，与管理会计同为企业会计的两大分支。

因其侧重于满足企业外部有关方面的决策需要，以外提供财务报告，故也称“对外报告会计”。

管理会计：管理会计是会计的一种，它更侧重于管理尤其是对成本的管理。

管理会计也称内部会计，因其主要为企业内部人员，尤其是管理者使用。

目的是找出管理上的问题，尤其是成本控上的问题。

因此，管理会计也称成本会计。

4 principlesMatching principle 配比原则Cost principle 成本原则Full disclosure principle 充分披露原则Revenue recognition principle4 assumptionsBusiness entity assumption 会计主体假设Going-concern assumption 持续经营假设Monetary unit assumption 货币计量假设Time period assumption 会计分期假设StatementsIncome statement 损益表Balance sheet 资产负债表Statement of cash flows 现金流量表Statement of owner’s equity 所有者权益表Some committeesFASB(Financial Accounting Standards Board) 财务会计准则委员会（美国）GAAP(Generally Accepted Accounting Principles) 公认会计准则IASB(International Accounting Standards Board) 国际会计准则理事会SEC(Securities and Exchange Commission) 美国证券交易委员会OthersCommon stock 普通股股票Ethics 伦理External users 外部使用者Internal users 内部使用者Chapter 2~4Compound journal entry 复合分录T-account T型账户Posting reference (PR) column 过账根据栏Interim financial statements 期中财务报表LedgerLedger 分类账General ledger 总分类账Subsidiary ledger 辅助分类账(chpt7)AdjustingAdjusting entry 调整分录。

会计学原理双语142AccountingPrinciplesSYLLABUS

Jiangxi University of Finance and EconomicsSchool of International Trade and Economics SYLLABUSCourse Title: Principles of AccountingCourse Code: 02016Semester: 142Class No.: AE1Credits: 6Teaching Hours: 64Class Times: Tuesday 8:00am-9:40am, Friday 10:20am-12:00pm Prerequisites: NoneLecturer's InformationName: Dr. Ling JiangEmail : ljiang@Course Description and ObjectivesThis is an introductory financial accounting course. In today's economy, basic accountingknowledge is useful to students of various disciplines, especially those who are in the businessfield. This course is an opportunity of gaining an understanding of the many details ofoperation of a business entity from a financial information perspective. The focus is on thepreparation of corporate financial statements and interpreting the information by simple analyses.It is a prerequisite to more advanced accounting and business courses.Learning OutcomesUpon completion of the course, a student should achieve the following learning outcomes:Understand the operation of the accounting cycle.Understand how to account for business transactions.Understand how to prepare financial statements.Understand how to analyze a business entity's financial condition and operating results by usingfinancial statement information.Develop accounting-related critical thinking, problem solving, and ethical reasoning skills.1Teaching MethodsTeaching methods include formal lecture, group work, individual exercise, and class discussion.AssessmentFinal Examination 50%20% Mid-Term Examination10% Test 110% Test 210% Homework assignments, attendance, and class participation100%TotalTo obtain a passing grade, a student should achieve at least 60% in total.Tests and ExaminationsTests and Examinations will be held when the related learning content has been completed. Test1 covers chapters 1-4, Mid-Term Exam covers chapter 1-7, Test2 covers chapters 8-11, and theFinal Exam will focus on chapters 8-14, plus limited coverage on chapters 1-7. Homework, Attendance, and Class ParticipationIn-class exercises are opportunities to put chapter knowledge to practice. These can includegroup work, individual exercises, and case discussions. Homework problems are assigned toprovide additional exercises.Your InputYou will be expected to:Participate actively in group work, individual exercises, and class discussions. Complete homework assignments, and submit printed copies when they are due. Review textbook chapters, PowerPoint slides, and other study materials.Course outlineChapter 1 Accounting in BusinessChapter 2 Analyzing and Recording Transactions2Chapter 3 Adjusting Accounts and Preparing Financial StatementsChapter 4 Completing the Accounting CycleChapter 5 Accounting for Merchandising OperationsChapter 6 Inventories and Cost of SalesChapter 7 Accounting Information SystemChapter 8 Cash and Internal ControlsChapter 9 Accounting for ReceivablesChapter 10 Plant Assets, Natural Resources, and IntangiblesChapter 11 Current Liabilities and Payroll AccountingChapter 12 Long-Term LiabilitiesChapter 13 Investments and International OperationsChapter 14 Accounting for CorporationsTextbookJohn J. Wild, Ken W. Shaw, and Barbara Chiappetta, “Fundamental Accounting Principles,”21stedition, revised by Xuegang Cui and Qing Rao, English language reprint edition, McGraw-HillEducation (Asia) Co. and China Renmin University Press, 2013.Tentative Schedule34。

《会计学原理》课程教学大纲

《会计学原理》课程教学大纲课程代码：ABGS0380课程中文名称：会计学原理英文英文名称：Accounting Principles课程性质：必修课程学分数：3课程学时：48授课对象：信息管理与信息系统本课程的前导课程：管理学一、课程简介《初级会计学》课程是会计学、财务管理专业学生学习会计学知识的入门课程，该课程重点讲解会计学的基本原理以及在企业当中会计职能展开的基本方法和程序。

要求学生明确会计的基本职能和特点，掌握会计核算的基本原理和方法，认识到做好会计工作对加强经济管理，提高经济效益的重要意义。

《基础会计》是一门实用性很强的课程，学习时要着重掌握会计核算各种基本原理和方法，既要知其然，又要知其所以然。

既学会独立操作整个账务处理程序，又理解其中的基本理论，学习《初级会计学》为进一步学习其它会计课程和财务管理课程打下坚实的基础。

二、教学基本内容和要求（一）总论课程教学内容：会计的基本概念：会计的产生和发展，会计职能，会计特点，会计的含义。

会计对象：会计对象的一般要求，企业经营资金运动过程。

会计的目的与任务：会计的目的，会计的任务。

会计假设：会计主体，持续经营，会计分期，货币计量。

会计的一般原则：客观性原则，相关性原则，可比性原则，一贯性原则，及时性原则，明晰性原则，权责发生制原则，配比性原则，谨慎性原则，实际成本原则，划分收益性支出和资本性支出的原则，重要性原则，实质重于形式原则。

会计的基本方法（会计核算的方法）：设置账户，复式记账，填制和审核凭证，登记账簿，成本计算，财产清查，财务会计报告。

课程的重点、难点：本章重点：会计的涵义、会计假设、会计的一般原则、会计的基本方法。

本章难点：会计假设、会计的一般原则。

课程教学要求：了解会计的基本概念；理解会计概念框架各概念之间的逻辑关系，尤其是每项会计假设和原则的含义，以及如何将经济活动信息转化成会计语言的方法体系；掌握会计基本概念框架。

（二）账户与复式记账的基本原理课程教学内容：会计要素：会计要素定义，会计要素构成及各要素的定义。

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Held-ToMaturity Trading AvailableFor-Sale Significant Influence Controlling Influence
Amortized Cost
Market Value Method
Equity Method
Consolidate
Reporting
Jun. 30 Cash Interest Revenue 30,000 30,000
To record receipt of interest on bonds
The same entry would be made on December 31, 2008.
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C2
Basics of Accounting for Investments
Accounting Basics for Debt Securities Held-to-maturity (HTM) debt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned.
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Procedural Learning Objectives
P1: Account for trading securities(交易性金 融资产） P2: Account for held-to-maturity (HTM) securities（持有至到期日金融资产） P3: Account for available-for-sale (AFS) securities（可供出售金融资产） P4: Account for equity securities with significant influence（重大影响）
Jan. 1
Cash Long-Term Investment - HTM
1,000,000 1,000,000
Cash received at bond maturity.
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Matrix Inc. Example: Cont’
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C1
Basics of Investments
Debt securities versus Equity securities
Debt securities – investments in notes, bonds, etc
15-1
Chapter 13
Investments
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Conceptual Learning Objectives
C1: Distinguish between debt and equity securities and between short-term and long-term investments C2: Identify and describe the different classes of investments in securities C3: Describe how to report equity securities with controlling influence
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C2
Basics of Accounting for Investments
Accounting Basics for Debt Securities On January 1, 2010, the bonds mature and Matrix would make the following entry:
Accounting Basics for Debt Securities Debt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned.
Jan. 1
Long-Term Investment - HTM Cash
1,000,000 1,000,000
Purchased bonds to hold to maturity
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Basics of Accounting for Investments

On September 1, 2008, Matrix, Inc. paid Debt Inc. $1,000,000 for the bonds at par. The two-year Debt Inc. bonds have a stated rate of 6% annually. Interest is paid semi-annually on August 31 and February 28.
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*Matrix Inc. Example: Try!

On September 1, 2008, Matrix, Inc. paid Debt Inc. $1,200,000 for the bonds with a $1,000,000. The two-year Debt Inc. bonds have a stated rate of 6% annually. Interest is paid semi-annually on August 31 and February 28.
Equity securities – investments in stocks, etc
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Classes of and Reporting for Investments
Class of Investment
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Basics of Accounting for Investments
Accounting Basics for Debt Securities Debt securities are recorded at cost when purchased. Interest revenue for investments in debt securities is recorded when earned.
Cash Equivalents, Short-Term versus Long-Term Investments
Short-term investments:
are securities that management intends to convert to cash with one year or the operating cycle, whichever is longer. are readily convertible to cash.
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Basics of Investments
Cash Equivalents, Short-Term versus Long-Term Investments
Long-term investments: Short-term investments:
(1)Readily convertible to a known cash amount (2)Sufficiently close to due date (within 3 months)
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Basics of Investments
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P1
Accounting Basics for Equity Securities (Non-influential)
Equity securities are recorded at cost when acquired, including commissions or brokerage fees paid. Any cash dividends received are credited to Dividend Revenue and reported in the income statement. When the securities are sold, sales proceeds are compared with cost, and any gain or loss is recorded.
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Basics of Investments
Motivation for Investments