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西方财务会计447页PPT

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英文版财务会计PPT 1(1)

英文版财务会计PPT 1(1)
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle

西方财务会计 原版课件19精品文档

西方财务会计 原版课件19精品文档
Chapter
19-10 LO 1 Identify differences between pretax financial income and taxable income.
Temporary Differences
A Temporary Difference is the difference between the tax basis of an asset or liability and its reported (carrying or book) amount in the financial statements that will result in taxable amounts or deductible amounts in future years.
Illustration 19-22 Examples of Temporary Differences
Chapter
19-11 LO 2 Describe a temporary difference that results in future taxable amounts.
Future Taxable Amounts and Deferred Taxes
Chapter
19-9 LO 1 Identify differences between pretax financial income and taxable income.
Financial Reporting for 2010
Balance Sheet
Assets:
2010
Income Statent Presentation
Balance sheet Income statement Uncertain tax positions

西方财务会计培训教程(英文版)(ppt 68页)

西方财务会计培训教程(英文版)(ppt 68页)

Corporate Capital
BE15-1: KC Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare KC’s journal entry.
Journal entry:
Cash Common stock (300 x $10) Additional paid-in capital
the same class—called the preemptive right.
Chapter 15-7
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
1. Influence of state corporate law. 2. Use of capital stock or share system. 3. Development of a variety of ownership interests.
Chapter 15-5
LO 1 Discuss the characteristics of the corporate form of organization.
LO 2 Identify the key components of stockholders’ equity.
Corporate Capital
Issuance of Stock
Shares authorized - Shares sold - Shares issued
Accounting problems:

西方财务会计PPT课件

西方财务会计PPT课件

二、在不同条件下商品购入和商品销售的帐务处理 （1）购货与销货的记录：购货方须运用“购货”帐户，销货方需运用
“销货”帐户； （2）退货及折让货款的记录：购货方须运用“购货退还及折让”，销
货方需运用“销货退回及折让”帐户； （3）运费的记录：不同条件下，有这不同的帐务处理方法； （4）付款和收款的记录：应用“应付帐款”、“应收帐款”、“现金”
第五章 商业帐款与商业票据 要求：
熟练地掌握应收与应付帐款、应收与应付 票据的帐务处理。 重点： 1、应收帐款坏帐损失的计提； 2、应收、应付票据及其贴现的帐务处理。
一、商业帐款的帐务处理
在第三章论述商品购销业务的帐务处理程序时，已同时说明了应收、应 付帐款的帐务处理程序，因此，在本章中，只是对应收帐款帐务处 理中的特殊问题加以论述，包括坏帐损失、分期收款销货。
第六章 存货 要求：
熟练地掌握存货发出的计价方法和期末存 货计价中成本与市价孰低规则的应用。 重点： 1、各种存货发出计价方法及其适用性； 2、成本与市价孰低规则的应用。
一、存货帐务处理的基本程序 1、存货的定义及范围。 2、存货成本的构成。 3、存货内部控制的基本原则。 4、定期盘存制与永续盘存制下存货的帐务处理： 定期盘存制和永续盘存制含义；定期盘存制与永续盘存制下购货和销货
2、资产负债表的会计恒等式 资产=负债+业主权益 收益表的关系式：收益—费用＝净收益
因为业主权益的变动时有以下两个所引起的： （1）投资与派得；（2）企业的净收益， 所以，对会计恒等式中业主权益这一要素也可以表达成：
业主权益＝业主出资＋净收益－业主派得
四、财务报表的基本形式
资产负债表、收益表、业主权益表三个报表实际上都是上述三个关系 式的展开。

西方财务会计4-PPT精品文档47页

西方财务会计4-PPT精品文档47页
accounts
5 Division of labor in posting
One employee posts to the general ledger Another employee posts to the subsidiary ledger
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11
CONTROL ACCOUNT
In addition to four special journals,a general journal (J) is used for recording transactions that not fit into four special journals.
It is also used to record adjusting and closing entries.
Control account
General Ledger account which summarizes subsidiary ledger data
Subsidiary Ledger
general ledger control account balance equals the composite balance of the individual accounts in the subsidiary ledger
Date
Account Debited
PR
Feb. 1 2 12 24
A.Anderson B.Butler C.Chase D.Davis
S-1
Amount
$400
700
250
800
$2,150
2
(12)(41)
3
Accounts Rec

西方财务会计02 PPT资料共37页

西方财务会计02 PPT资料共37页
• Assets = Liabilities + Owners’ Equity
What things the business owns
Who supplied these resources to the business and how much each group supplied
The Accounting Equation
Losses
The Accounting Equation
• The accounting equation displays that all assets are either financed by borrowing money or paying with the money of the company’s stockholders.
Intangible (like in the form of valuable rights)
Directly converted into cash ( collection of receivables)
Indirectly – used in operating the business to create other assets that result in positive cash flows (used to
A Starting Point: Statement
of Financial Position
Vagabond Travel Agency
Heading(p39)
Balance Sheet
December 31, 2007
Assets
Liabilities & Owners' Equity

西方财务会计1-PPT文档资料29页


Page 14
Types of Accounting Information
1Financial Accounting
- Provides data for external users
- Is required by SEC/FASB - Is subject to GAAP - Must generate accurate
and timely data - Emphasizes the past - Look at the business as a
whole - Primarily stands by itself
2Management Accounting
- Provides data for internal users - Is not mandated by SEC/FASB - Is not subject to GAAP - Emphasizes relevance and
Eyeing the man in the balloon the passer by says: "You are in a downed balloon in a farmer's field.”
"You must be an accountant, sir," replied the balloon's unhappy resident.
- Provides data for external users
- Is required by SEC/FASB - Is subject to GAAP - Must generate accurate
and timely data - Emphasizes the past - Look at the business as a

西方财务会计培训教程(英文版)PPT课件( 68页)

the same class—called the preemptive right.
LO 1 Discuss the characteristics of the corporate form of organization.
The Corporate Form of Organization
Variety of Ownership Interests
Corporate Capital
No-Par Stock
Reasons for issuance: Avoids contingent liability. Avoids confusion over recording par value versus fair market value.
Some states require that no-par stock have a stated value.
Corporate Capital
Stock Issued with Other Securities
Two methods of allocating proceeds: 1. the proportional method and 2. the incremental method.
LO 3 Explain the accounting procedures for issuing shares of stock.
The Corporate Form of Organization
State Corporate Law
Corporation must submit articles of incorporation to the state in which incorporation is desired.

《西方财务会计》PPT课件

CHAPTER 5
CASH AND ITS CONTROL
Introduction(cont.)
• Cash is one of financial assets. • Financial assets include cash,short-term investments and
receivables. • Financial assets are shown in the balance sheet at their
• 1. All receipts should be banked promptly. • 2. Receipts from cash sales should be supported by sales tickets,
cash register tapes, and so on. • 3. Accountability should be established each time when cash is
very stable market value,and mature within 90 days of the date of acquisition.
Cash controlling
• Cash receipts • Cash payments • Cash balance
Controlling Cash Receipts
Why should a business control
cash?(summary of textbook)
• To ensure that sufficient cash is available when needed and that too much cash is not idle, managers must plan and control carefully the cash needs of the business. In addition, because cash is universally desirable, a good business must maintain careful control over its cash to ensure that it is not lost through fraud or embezzlement.

西方财务会计3-PPT精选文档45页

or decrease?
Will Accounts Receivable increase
or decrease?
Jan 24: Overnight sold the excess tools on account to Ace Towing at a price of $1,800, a price equal to Overnight’s cost.
Tools & Equipment decreases $1,800
with a credit.
Accounts Receivable increases $1,800 with a debit.
Tools & Equipment
1/23 13,800 1/24 1,800
Accounts Receivable
1/24 1,800
Jan 26: Overnight received $600 in partial collection of the account receivable from Ace Towing.
Will Cash increase or decrease?
Will Accounts Receivable increase
Building 1/22 36,000
1/20
Cash
80,000 1/21 1/22
52,000 6,000
Notes Payable 1/22 30,000
Jan 23: Overnight purchased tools and equipment on account from Snappy Tools. The purchase price was $13,800, due in 60 days.
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26.11.2019
8
SUBSIDIARY LEDGERS
A group of accounts
With a common characteristic such as accounts receivable is assembled
Facilitates the recording process freeing the general ledger from details concerning individual balances
The types of special journals used depend
largely on the types of transactions that occur
frequently in a business enterprise.
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3
General journal
Otherwise the general journal is sufficient.(p105)
Sales Returns Journal
Date
Account Credited
PR
Amount
Jan.5 10
Lawton Co. Paton
$1 600 400
$2 000 (12)(42)
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2
USE OF SPECIAL JOURNALS
AND THE GENERAL JOURNAL
Sales Journal
(S)
Cash Receipts Journal (CR)
Purchases Journal (P)
Cash Payments Journal (CD)
General Journal
Two common subsidiary ledgers
Accounts Receivable Ledger Accounts Payable Ledger
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9
Advantages of subsidiary(special) ledgers(p103)
Reduces ledger detail. Permits better division of labor. Permits a different sequence of
In addition to four special journals,a general journal (J) is used for recording transactions that not fit into four special journals.
It is also used to record adjusting and closing entries.
1. Record the sales on credit day by day in the sales journal.
2. At the end of the month ,add the amount and post to the general ledger (Dr:Accounts receivable; Cr:Sales)
3. Place a posting ref.(account number)
4. In the general ledger, place the source
of the entry in each account.
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Example 1 p102 1 Sales Journal
These customer’s accounts are grouped together in a subsidiary ledger—accounts receivable ledger.
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13
Accounts receivable ledger
Each time the accounts receivable (control account) is increased or decreased, a customer’s account in the accounts receivable ledger must also be increased or decreased by the same amount.
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4
Sales journal
Only sales on account are recorded in the sales journal.
Cash sales are recorded in the cash receipts journal.
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5
The procedure to record the sales journal
2. In the sales journal, place a check mark(√) in the post reference column.
See p104
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15
Sales Journal
Date
Feb. 1 2 12 24
Account Debited PR
A.Anderson
general ledger,that’s time-consuming and
wasteful.
The special journal will reduce detail
recording.
Reduces the posting working.
Have a better division of labor.
Date
Account Debited
PR
Feb. 1 2 12 24
A.Anderson B.Butler C.Chase D.Davis
S-1
Amount
$400
700
250
800
$2,150
2
(12)(41)
3
Accounts Rec
12
Feb.28 S-1 $2,150
26.11.2019
Sales
26.11.2019
12
Accounts receivable ledger
In order to be capable of supplying information concerning the business’s accounts receivable, a firm needs a separate account for each customer.
accounts
5 Division of labor in posting
One employee posts to the general ledger Another employee posts to the subsidiary ledger
26.11.2019
11
CONTROL ACCOUNT
They are usually kept in alphabetical order.
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The procedure for posting to special (subsidiary) ledger
1. After the sale is entered, the amount of the sale is immediately posted as a debit to the customer’s account in the subsidiary accounts receivable ledger.
Control account
General Ledger account which summarizes subsidiary ledger data
Subsidiary Ledger
general ledger control account balance equals the composite balance of the individual accounts in the subsidiary ledger
(J)
Used for:
All sales of merchandise on account
Used for:
All cash received (including cash sales)
Used for: All
purchases of
merchandise on account
Used for:
2 Frees the general ledger of excessive details
3 Helps locate errors in individual accounts
4 Reduces the number of accounts in one ledger and by using control
√
B.Butler
√
C.Chase
√
D.Davis
√
Accounts Receivable 12 Feb 28 S-1 $2,150
S-1
Amount
$400 700 250 800
$2,150 (12)(41)
A.Anderson Feb 1 S-1 $400
B.Butler Feb 3 S-1 $700
accounts Permits better internal control.
26.11.2019
10Biblioteka SUBSIDIARY LEDGERS
Advantages