第三講會計記錄與系統(tǒng)ppt課件

1、Ch.4 Accounting Records and Systems主講：鄭煒玲廈門大學(xué)MBA中心2187902，zhengweilingsohu.The Accounting Cycle會計流程分析經(jīng)濟業(yè)務(wù)，編制會計分錄過賬期末編制調(diào)整分錄并過帳編制財務(wù)報表編制結(jié)賬分錄并過帳編制試算平衡表、對賬.步驟一：編制會計分錄什么是會計分錄？怎樣編制會計分錄？會計分錄的載體會計憑證記賬憑證普通日記賬 general journal原始憑證的作用.會計分錄accounting entry定義:對每一項經(jīng)濟業(yè)務(wù)，按照復(fù)式記賬要求，分別列示出應(yīng)借應(yīng)貸賬戶及其金額的一種記錄。方式簡單分錄simple ent

2、ryDr Cash 50,000 Cr Capital 50,000復(fù)合分錄compound entryDr Fixed assets 50,000 Inventory 10,000 Cr Cash 60,000.編制會計分錄四步曲分析經(jīng)濟業(yè)務(wù)涉及到哪些會計科目？分析其金額是添加還是減少？根據(jù)借貸記賬符號規(guī)那么，判別應(yīng)記入賬戶的借方還是貸方？寫出會計分錄根據(jù)借貸記賬規(guī)那么，檢查所編分錄能否正確？.經(jīng)濟業(yè)務(wù)的載體-原始憑證original source document只需經(jīng)過審核后正確無誤的原始憑證才干作為記賬的根據(jù)，會計的一個重要特點是注重原始憑證。審核要點 :真實性正確性合法性合理性 .記

3、帳憑證 定義：會計部門以審核無誤的原始憑證為根據(jù)，簡要記錄經(jīng)濟業(yè)務(wù)的內(nèi)容，確定會計分錄并作為記帳根據(jù)的會計憑證。 種類 1公用記帳憑證 現(xiàn)金收款憑證、現(xiàn)金付款憑證 銀行收款憑證、銀行付款憑證 轉(zhuǎn)帳憑證 2通用記帳憑證審核 記帳憑證能否附有原始憑證，所附原始憑證的內(nèi)容和張數(shù)能否與記帳憑證相符。應(yīng)借、應(yīng)貸的帳戶稱號和金額能否正確，帳戶對應(yīng)關(guān)系能否明晰，帳務(wù)處置能否符合會計制度的規(guī)定。憑證中的有關(guān)工程能否填寫齊全，有關(guān)人員能否簽名蓋章。.The Journal日記賬In an actual accounting system, transactions are initially recorded

4、in the journal.步驟二：過賬什么是賬戶、賬頁、賬簿？帳戶的分類總賬和明細(xì)賬永久性賬戶和暫時性賬戶過賬總賬和明細(xì)賬平行登記結(jié)出期末余額與本期發(fā)生額.The Account 賬戶The entire group of accounts is kept together in an accounting record called a ledger.CashAccounts PayableJill Jones, Capital帳戶就是對會計要素再分類，它以一定構(gòu)造和格式的帳頁來延續(xù)地記錄、整理、匯總某項經(jīng)濟內(nèi)容的增減變化及其結(jié)果。.帳簿日記賬journal分類賬ledger備查賬Gen

5、eral journalSpecial journalGeneral ledgerSubsidiary ledgers租入固定資產(chǎn)登記簿委托加工資料登記簿備用金登記簿 帳簿按外表方式分為訂本式、活頁式、卡片式 帳簿按照格式分為三欄式帳簿、多欄式帳簿、數(shù)量金額式帳簿.賬戶的分類 總賬和明細(xì)賬總分類賬戶總賬：根據(jù)資產(chǎn)、負(fù)債、一切者權(quán)益、收入、費用類別分別設(shè)置,又稱一級賬戶。 明細(xì)分類賬戶：根據(jù)每一個總分類賬戶所核算的內(nèi)容，按照詳細(xì)類別設(shè)置,可分為二級賬戶、三級賬戶、四級賬戶 永久性賬戶和暫時性賬戶永久性賬戶permanent account(實帳戶)：指資產(chǎn)類、負(fù)債類和一切者權(quán)益類帳戶。結(jié)帳時，計

6、算出帳戶的期末余額，并劃線結(jié)轉(zhuǎn)至下期。暫時性賬戶temporary account 虛帳戶： 需求在期末結(jié)清的賬戶,指收入類和費用類帳戶。結(jié)帳時，全部結(jié)平，計算出該期間的實踐收益，并結(jié)轉(zhuǎn)到一切者權(quán)益類帳戶，闡明本期的運營成果。.總賬釋例Although general ledger accounts provide useful information, they do not provide much of the detailed information needed in the daily business operations.Who owes us money?.Subsidiar

7、y Ledgers明細(xì)賬: A Source of Needed DetailsControlling Account.過賬 POSTING總賬與明細(xì)賬平行登記：每一筆業(yè)務(wù)，同時在總賬和明細(xì)賬進(jìn)展登記。期末計算本期發(fā)生額和期末余額 期初余額 (借方) 本期發(fā)生額 期末余額本期發(fā)生額原資料借方貸方期末余額 = 期初余額 + 本期添加額 本期減少額.期末余額和發(fā)生額的方向期末余額的方向普通與本期添加額的方向一致。資產(chǎn)類帳戶：期末余額在借方負(fù)債類帳戶：期末余額在貸方一切者權(quán)益類帳戶：期末余額在貸方結(jié)帳前，收入類帳戶普通有貸方發(fā)生額，費用類帳戶普通有借方發(fā)生額.步驟三：調(diào)整分錄和過帳調(diào)整分錄：根據(jù)權(quán)責(zé)

8、發(fā)生制原那么，在會計期末進(jìn)展的各種應(yīng)計收入、應(yīng)計費用、預(yù)收收入的分配、預(yù)付費用的攤銷所做的會計分錄。調(diào)整分錄的特征；沒有原始憑證調(diào)整分錄對企業(yè)的影響：配比如何判別究竟能否要調(diào)整？. Apportion Unrecorded Costs預(yù)付費用攤銷 Record Unrecorded Expenses應(yīng)計費用 Apportion Unearned Revenue預(yù)收收入的分配 Record Unrecorded Revenue應(yīng)計收入Types of Adjusting Entries.步驟四：試算平衡和對賬為什么要試算平衡？ -檢查過賬錯誤 -編表根據(jù)原理 -全部賬戶的借方發(fā)生額=全部賬戶的貸

9、方發(fā)生額 -全部賬戶的借方余額=全部賬戶的貸方余額試算平衡表的格式 -發(fā)生額試算表 -余額試算表. 平衡了，不一定沒有錯！WHY？.對 賬對賬：以帳簿為中心，利用帳簿與憑證、實物、報表之間，帳簿與帳簿之間的相互控制、稽核和自動平衡的機制，檢查財務(wù)保管和會計處置的正確性。目的：賬證相符賬賬相符賬實相符賬表相符.步驟五：結(jié)帳分錄和過帳結(jié)帳：在會計期末把暫時性帳戶的期末余額結(jié)平。收入類帳戶：結(jié)帳前，本期發(fā)生額在貸方費用類帳戶：結(jié)帳前，本期發(fā)生額在借方The closing process gets the temporary accounts ready for the next accountin

10、g period.結(jié)帳方法Close Revenue accounts to Income Summary 本年利潤.Close Expense accounts to Income Summary本年利潤.Close Income Summary account to retained earning 未分配利潤Close dividend to retained earning.步驟六：編制財務(wù)報表資產(chǎn)負(fù)債表損益表現(xiàn)金流量表合并會計報表.資產(chǎn)負(fù)債表的編制編表根據(jù)：資產(chǎn)、負(fù)債、一切者權(quán)益類賬戶的期末余額。把總賬賬戶的期末余額直接轉(zhuǎn)化為資產(chǎn)負(fù)債表的工程。如：“固定資產(chǎn)。把幾個總賬賬戶的期末余額

11、加以合并并進(jìn)展必要的分析構(gòu)成相應(yīng)的報表工程。如：“貨幣資金。把幾個明細(xì)賬賬戶的期末余額加以合并相應(yīng)的報表工程。如：“應(yīng)收賬款、“應(yīng)付賬款。計算得出報表的工程。如“未分配利潤。.損益表的編制編表根據(jù)：收入和費用類賬戶的本期發(fā)生額包括累計數(shù)。主營業(yè)務(wù)利潤=主營業(yè)務(wù)收入-主營業(yè)務(wù)本錢-主營業(yè)務(wù)稅金及附加其他業(yè)務(wù)利潤=其他業(yè)務(wù)收入-其他業(yè)務(wù)支出營業(yè)利潤=主營業(yè)務(wù)利潤+其他業(yè)務(wù)利潤-期間費用利潤總額=營業(yè)利潤+投資收益+營業(yè)外收支凈額凈利潤=利潤總額-所得稅.Lets see the Accounting Cycle for JJs Lawn Care Service. May 1: Jill Jone

12、s deposited $8,000 in the bank to officially start JJs Lawn Care Service. May 2: JJs purchased a riding lawn mower for $2,500 cash. May 8: JJs purchased a $15,000 truck. JJs paid $2,000 down in cash and issued a note payable for the remaining $13,000. May 11: JJs purchased some repair parts for $300

13、 on account. May 18: JJs sold half of the repair parts to ABC Lawns for $150, a price equal to JJs cost. ABC Lawns agrees to pay JJs within 30 days. May 25: ABC Lawns pays JJ s $75 as a partial settlement of its accounts receivable. May 28:JJ s pays $150 of its accounts payable. May 29: JJs provided

14、 lawn care services for a client and received $750 in cash. May 31: JJs purchased gasoline for the lawn mower and the truck for $50 cash. May 31: In addition to these transactions, Jill Jones withdrew $200 for personal use.Posting Journal Entries to the Ledger Accounts 過帳.Posting Journal Entries to

15、the Ledger Accounts.Posting Journal Entries to the Ledger AccountsLets see what the cash account looks like after posting the cash portion of this transaction for JJs Lawn Care Service.Ledger Accounts After PostingThis ledger format is referred to as a running balance (as opposed to simple T account

16、s).Adjusting Entries.Adjusting Entries.After these two adjusting entries are made, JJs Adjusted Trial Balance looks like this. .Closing Entries for Revenue AccountsSince Sales Revenue has a credit balance, the closing entry requires a debit to the Sales Revenue account.Closing Entries for Revenue Accounts.Closing Entries for Expense AccountsSince expense accounts have a debit balance, the closing entry requires a credit to the expense accounts.Net IncomeClosing Entries for Expense Accounts.Closing the Income Summary AccountSince Income Summary has a $400 credit balan