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会计学原理英文课件 (4)

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会计学原理英文ppt课件Chapter_01ACCOUNTING IN BUSINESS共41页文档

会计学原理英文ppt课件Chapter_01ACCOUNTING IN BUSINESS共41页文档

McGraw-Hill/Irwin
•Managers
•Sales Staff
•Officers/Directors •Budget Officers
•Internal Auditors •Controllers
Slide 2
C2
USERS OF ACCOUNTING
INFORMATION
External Users
C1 IMPORTANCE OF ACCOUNTING
Accounting
Identifying Select transactions and events
Recording Input, measure and classify
Communicating Prepare, analyze and interpret
•Consultants
•Market researchers
•Analysts
•Systems designers
•Traders
•Merger services
•Directors
•Business valuation
•Underwriters
•Human services
•Planners
•Litigation support
Internal Users
Financial accounting provides external users with financial
statements.
McGraw-Hill/Irwin
Managerial accounting provides information needs for internal decision makers.

会计学原理英文课件4

会计学原理英文课件4
Revenues are recorded when
earned.
4-2
Expenses are recorded when
incurred.
Because transactions occur over time, ADJUSTMENTS are required at the end of each fiscal period to get the revenues
External Transactions
Adjusting Entries
Start of Accounting
Period
End of Accounting
Period
4-7
Adjusting Entries
There are two types of adjusting entries.
DEFERRALS (递延)
4-6
Adjusting Process
At the end of the accounting period, adjusting journal entries are recorded for internal transactions that have a direct and
measurable effect on the accounting entity, particularly for revenue and expense recognition.
Interest Receivable 12/31 150
Bal. 150
Interest Revenue 12/31 150 Bal. 150
4-19
Chart for Deferred and Accrued Revenues

会计学原理英文ppt课件Chapter_05Accounting for Merchandising Operations

会计学原理英文ppt课件Chapter_05Accounting for Merchandising Operations

After we post these entries, the accounts involved look like this:
Merchandise Inventory
11/2 1,200 11/12 24 Bal. 1,176
Accounts Payable
11/12 1,200 11/2 1,200
PURCHASE DISCOUNTS
2/10,n/30
Discount Percent
McGraw-Hill/Irwin
Number of Days
Discount Is Available
Otherwise, Net (or All) Is Due in 30
Days
Credit Period
Slide 12
Credit sales
Slide 5
C3
INVENTORY SYSTEMS
Beginning inventory
+
Net cost of purchases
= Merchandise available for sale
Ending inventory
McGraw-Hill/Irwin
+
Cost of goods sold
Slide 6
C3
PERPETUAL AND PERIODIC
INVENTORY SYSTEMS
➢ Perpetual systems
➢ continually update accounting records for merchandising transactions
➢ Periodic systems
Merchandise Inventory Accounts Payable

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23版 英文版课件Wild_FAP23e_Ch12_PPT_091117

会计学原理23版 英文版课件Wild_FAP23e_Ch12_PPT_091117
To record investment of Durant
800 800
11 Learning Objective P1: Prepare entries for partnership formation.
Learning Objective P2:
Allocate and record income and loss among partners.
Accounting for Partnerships
Chapter 12
Wild, Shaw, and Chiappetta Fundamental Accounting Principles 23rd Edition
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
H. Perez, Capital 10,000
• Protects innocent partners from malpractice or negligence claims.
• Most states hold all partners personally liable for partnership debts.
Learning Objective C1: Identify characteristics of partnerships and similar organizations.
their shares of net income (or net loss) when closing the accounts at the end of the period. 3. Each partner’s withdrawal account is closed to that partner’s capital account. Separate capital and withdrawals accounts are kept for each partner.

会计学原理23版 英文版课件WildFAP23eCh18PPT

会计学原理23版 英文版课件WildFAP23eCh18PPT
The Institute of Management Accountants has issued a code of ethics to help accountants involved in solving ethical dilemmas.
7 Learning Objective C1: Explain the purpose and nature of, and the role of ethics in, managerial accounting.
statements.
2
Learning Objective
C1: Explain the purpose and nature
of, and the role of ethics in, managerial accounting.
3
18 - 4
Managerial Accounting Basics
Fraud affects all business and it is costly: The 2016 Report to the Nations from the Association of Certified Fraud Examiners (ACFE) estimates the average U.S. business loses 5% of its annual revenues to fraud.
Activity
• Total fixed costs do not change when activity changes.
Cost
Cost
• Total variable costs change
Activity
in proportion

会计学原理23版 英文版课件WildFAP23eCh11PPT

Interest expense = $2,000 × 12% × (60 ÷ 360) = $40
16 Learning Objective P1: Prepare entries to account for short-term notes payable.
11 - 17
When Note Extends over Period-End
11 - 16
Note Given To Borrow From Bank
On Sept. 30, a company borrows $2,000 from a bank at 12% interest for 60 days.
On Nov. 29, the company repays the principal of the note plus interest.
whichever is longer.
5 Learning Objective C1: Describe current and long-term liabilities and their characteristics.
11 - 6
Current and Lone Given to Extend Credit Period
On October 22, Brady pays the note plus interest to McGraw.
Interest expense = $500 × 12% × (60 ÷ 360) = $10
15 Learning Objective P1: Prepare entries to account for short-term notes payable.
Jun. 30

会计学原理PrinciplesofAccountingppt课件

会计信息的使用者既有外部的使用者，又有内部的使用者。
24
1.3.2会计目标
（一） 企业信息的外部使用者 （1）投资者——最主要的使用人。企业盈利能力如何？是否值得投资。 （2）债权人。是否要贷款给这家公司？利息收取多少？该公司能否根据合
约还本付息？是否需要提供担保？ （3）税务部门。公司依法应缴多少税？是否依法纳税？来年的纳税前景如
赖程度如何？能否根据合约按时支付货款？ （7）客户。公司能否继续生存？产品定价是否合理？产品更新换代的打算
如何？ （8）中介机构
25
1.3.2会计目标
（二）会计信息的内部使用者 指企业内部各阶层的管理人员，包括公司董事会成员，公司经理、 公司计划、财务、供应、市场等方面的管理人员以及车间部门的负 责人等。 公司职工也属于内部使用者，他们需要考虑的问题是公司是否有 能力按劳付酬？公司的财务状况与获利能力是否足以保障就业？公 司是否在劳动保护方面花了必要或足够的钱？公司是否有能力不断 提高职工福利待遇？
27
1.4.2会计核算前提（会计假设）
是对会计领域中某些无法加以论证的事物，根据客观、正常的 情况作出的判断，是全部会计工作的基础，是组织会计核算工作的 前提。 一、会计主体
1.可反映代理理论中的受托责任 2.会计所服务的特定对象，空间范围 3.凡是实行独立核算的经济实体 4.与法人的区别
二、持续经营 1.时间无限性 2.可合理确定六要素的内容
某一历史阶段的会计发展状况、水平与进步，从始到终受到 这一历史阶段会计环境的推动和制约。
6
1.1.1会计环境变化对会计的影响
会计环境的构成要素
经济因素
政治法律因素 科学技术因素 文化教育因素
7
1.1.1会计环境变化对会计的影响

会计学原理英文课件 (4)


Permanent Accounts
Income Summary
The closing process applies only to temporary accounts.
4-6
P2
Recording Closing Entries
Close Credit Balances in Revenue Accounts to Income Summary. Close Debit Balances in Expense accounts to Income Summary. Close Income Summary account to Owner’s Capital. Close Withdrawals to Owner’s Capital.
Depreciation Expense- Eq. 375 375 -
Rent Expense 1,000 1,000 Income Summary 4,365 8,150 3,785
Salaries Expense 1,610 1,610 Insurance Expense 100 100 -
Supplies Expense 1,050 1,050 Utilities Expense 230 230 -
P2
Close Income Summary to Owner’s Capital
4 - 16
C. Taylor, Capital 30,000 3,785 33,785
Income Summary 4,365 8,150 3,785 -
4 - 17
P2
FastForward Adjusted Trial Balance December 31, 2013 Debit Cash $ 4,350 Accounts receivable 1,800 Supplies 8,670 Prepaid insurance 2,300 Equipment 26,000 Accumulated depreciation-Equip. Accounts payable Salaries payable Unearned consulting revenue C. Taylor, Capital C. Taylor, Withdrawals 200 Consulting revenue Rental revenue Depreciation expense-Equipment 375 Salaries expense 1,610 Insurance expense 100 Rent expense 1,000 Supplies expense 1,050 Utilities expense 230 Totals $ 47,685

会计学原理23版 英文版课件WildFAP23eCh20PPT


EUP for Materials and Conversion Costs
11 Learning Objective C2: Define and compute equivalent units and explain their use in process costing.
Weighted Average versus FIFO Weighted Average versus FIFO
Learning Objective A1:
Compare process costing and job order costing.
5
Comparing Process and Job Order Costing Systems
Job Order Systems
Process Systems
Goods Sold.
2
Learning Objective C1:
Explain process operations and the way they differ from job order operations.
3
Process Operations
▪ Used for production of identical, low-cost items. ▪ Mass produced in automated continuous
12 Learning Objective C2: Define and compute equivalent units and explain their use in process costing.
Learning Objective
C3: Describe accounting for production activity and preparation of a process cost summary using weighted
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Illustration 4-2
2. ENTER THE ADJUSTMENTS IN THE ADJUSTMENTS COLUMNS
Account Titles Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Exp. Rent Expense Totals Supplies Expense Insurance Expense Accumulated Depreciation Depreciation Expense Accounts Receivable Interest Expense Interest Payable Salaries and Wages Payable Totals Statement of Financial Position Dr. Cr.
WILEY
IFRS EDITION
Prepared by Coby Harmon University of California, Santa Barbara 4-1 Westmont College
PREVIEW OF CHAPTER 4
Financial Accounting
IFRS 3rd Edition Weygandt ● Kimmel ● Kieso
4-2
CHAPTER
4
Completing the Accounting Cycle
LEARNING OBJECTIVES
After studying this chapter, you should be able to: 1. Prepare a worksheet.
2. Explain the process of closing the books.
5. TOTAL COLUMNS, COMPUTE NET INCOME (LOSS)
Account Titles Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Exp. Rent Expense Totals Supplies Expense Insurance Expense Accumulated Depreciation Depreciation Expense Accounts Receivable Interest Expense Interest Payable Salaries and Wages Payable Totals Net Income Totals Trial Balance Adjustments Dr. Cr. Dr. Cr. 15,200 (a) 1,500 2,500 (b) 600 50 5,000 5,000 2,500 1,200 (d) 400 10,000 500 (d) 400 10,000 (e) 200 (g) 4,000 1,200 900 28,700 28,700 (a)1,500 (b) 50 (c) 40 (c) 40 (e) 200 (f) 50 (f) 50 (g) 1,200 3,440 3,440 Adjusted Trial Balance Dr. Cr. 15,200 1,000 550 5,000 5,000 2,500 800 10,000 500 10,600 5,200 900 1,500 50 40 40 200 50 50 1,200 30,190 40 Income Statement Dr. Cr.
Adjusting Journal Entries
(Chapter 3)
4-7
Steps in Preparing a Worksheet
Trial Balance Adjustments Dr. Cr. Dr. Cr. 15,200 (a) 1,500 2,500 (b) 600 50 5,000 5,000 2,500 1,200 (d) 400 10,000 500 (d) 400 10,000 (e) 200 (g) 4,000 1,200 900 28,700 28,700 (a)1,500 (b) 50 (c) 40 (c) 40 (e) 200 (f) 50 (f) 50 (g) 1,200 3,440 3,440 Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr.
Enter adjustment amounts, total adjustments columns, and check for equality.
Add additional accounts as needed.
4-8
LO 1
Steps in Preparing a Worksheet
Trial Balance Adjustments Dr. Cr. Dr. Cr. 15,200 (a) 1,500 2,500 (b) 600 50 5,000 5,000 2,500 1,200 (d) 400 10,000 500 (d) 400 10,000 (e) 200 (g) 4,000 1,200 900 28,700 28,700 (a)1,500 b) 50 (c) 40 (c) 40 (e) 200 (f) 50 (f) 50 (g) 1,200 3,440 3,440 Adjusted Trial Balance Dr. Cr. 15,200 1,000 550 5,000 5,000 2,500 800 10,000 500 10,600 5,200 900 1,500 50 40 40 200 50 50 1,200 30,190 Income Statement Dr. Cr.
6. Identify the sections of a classified statement of financial position.
4-3
Using a Worksheet
Worksheet

Learning Objective 1
Prepare a worksheet.
Multiple-column form used in preparing
Illustration 4-2
1. PREPARE A TRIAL BALANCE ON THE WORKSHEET
Account Titles Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Exp. Rent Expense Totals Statement of Financial Position Dr. Cr.
Adjustments Key: (a) Supplies Used. (b) Insurance Expired. (c) Depreciation Expensed. (d) Service Revenue Recognized. (e) Service Revenue Accrued. (f) Interest Accrued. (g) Salaries Accrued.
30,190
4-9
Total the adjusted trial balance columns and check for equality.
LO 1
Steps in Preparing a Worksheet
Trial Balance Adjustments Dr. Cr. Dr. Cr. 15,200 (a) 1,500 2,500 (b) 600 50 5,000 5,000 2,500 1,200 (d) 400 10,000 500 (d) 400 10,000 (e) 200 (g) 4,000 1,200 900 28,700 28,700 (a)1,500 (b) 50 (c) 40 (c) 40 (e) 200 (f) 50 (f) 50 (g) 1,200 3,440 3,440 Adjusted Trial Balance Dr. Cr. 15,200 1,000 550 5,000 5,000 2,500 800 10,000 500 10,600 5,200 900 1,500 50 40 40 200 50 50 1,200 30,190 40 50 Income Statement Dr. Cr.
Illustration 4-2
4. EXTEND AMOUNTS TO FINANCIAL STATEMENT COLUMNS
Account Titles Cash Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Share Capital-Ordinary Dividends Service Revenue Salaries and Wages Exp. Rent Expense Totals Supplies Expense Insurance Expense Accumulated Depreciation Depreciation Expense Accounts Receivable Interest Expense Interest Payable Salaries and Wages Payable Totals Statement of Financial Position Dr. Cr.