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1、Introduction to Accounting會計學原理主講人:吳俊紅國際教育學院說課內(nèi)容 教 材 教學對象 教學內(nèi)容 教學目標 教學方法 教學步驟 板書框架教材Fundamental Accounting Principles(12th Canadian edition) Kermit D.Larson,Tilly Jensen; 基礎(chǔ)會計(第三版) 孫錚主編,上海財經(jīng)大學出版社。教學對象充滿朝氣和活力的08級中加合作辦學市場營銷專業(yè)(MAM)專科學生,初學會計,基礎(chǔ)薄弱。教學內(nèi)容第五章 結(jié)賬第二節(jié) 記賬過程重點:實賬戶與虛賬戶的概念; 結(jié)賬過程與結(jié)賬分錄。難點:結(jié)賬的涵義; 本期損益
2、賬戶的結(jié)構(gòu); 結(jié)賬分錄。教學目標知識方面:通過本課程教學,學生應能區(qū)分實賬戶和虛賬戶,掌握結(jié)賬的涵義和步驟。能力方面:通過課程教學,學生應能獨立完成結(jié)賬過程;并能用英語閱讀外語會計資料。情感方面:通過案例思考、討論等形式培養(yǎng)學生團隊協(xié)作能力。教學方法啟發(fā)式教學法:引導學生主動參與課堂教學;案例分析法:培養(yǎng)學生用理論分析實踐問題的能力;任務型教學法:培養(yǎng)學生會計學習能力。教學步驟(1)Review(課程回顧)(2)lead-in(課程導入)(3)Presentation(新課教學)(4)Class-exercise(課堂練習)(5)Summary(總結(jié))(6)Assignment(布置作業(yè))Ch
3、apter 5Completing the Accounting Cycle結(jié)帳Quick ReviewAccrual Basis Accounting& Cash Basis Accounting Five adjustments: (1)Prepaid Expenses (2)Amortization (3)Unearned Revenue (4)Accrued Expenses (5)Accrued RevenuesLearning ObjectivesDescribe and prepare a worksheet(工作表) and explain its usefulnessDesc
4、ribe the closing process(結(jié)賬過程) ,temporary accounts and permanent accounts(虛賬戶和實賬戶)Prepare closing entries(結(jié)賬分錄)Explain and prepare a post-closing trial balanceLesson 1Worksheet工作表The Work SheetThe worksheet is a working paper that can simplify your efforts for preparing financial statements.工作表是供會計工
5、作者使用以編制會計報表的工作底稿。工作表主要反映調(diào)整前所有帳戶的余額、需要調(diào)整的帳戶的數(shù)額、調(diào)整后所有帳戶的余額以及編制會計報表的相關(guān)信息。The Work Sheet The work sheet contains five sets of double columns:Unadjusted trial balanceAdjustmentsAdjusted trial balanceIncome statementBalance sheet and statement of owners equityThe Work SheetStep1:Enter Unadjusted Trial Bal
6、anceTo begin, list the number and title of each account from the ledger along with the accounts unadjusted trial balance.The Work SheetStep 2: Enter AdjustmentsTurn over the second transparency.Step3: Prepare Adjusted Trial BalanceThe adjustments are prepared by combining the adjustments with the un
7、adjusted trial balances for each account (as we did in Chapter 4)Turn over third transparency.The Work Sheet Step4: Extend Adjusted Trial Balance Amounts to Financial Statement ColumnsThis step involves sorting the adjusted amounts into their proper financial statement columns.Turn over forth transp
8、arency.The Work SheetIncome Statement expenses to the debit column and revenues to the credit column.Balance Sheet and Statement of O/E Assets and withdrawals go in the debit column and the liabilities and owners capital to the credit column.The Work SheetStep5: Enter Net Income (or loss) and Balanc
9、e the Financial Statement ColumnsThe difference between the debit and credit columns in the Income Statement columns equals your net income or loss. If the credit total exceeds the debit then there is a net income, if debits exceed the credits then there is a loss.Turn over the fifth transparency.Th
10、e Work SheetStep6: Prepare Financial Statements from the Work Sheet InformationThe Income Statement is prepared from the Income Statement column.The Balance Sheet is prepared from the Balance Sheet and O/E columns.The Work SheetThe Statement of O/E is prepared from the Balance Sheet and O/E columns
11、but the ending balance of owners capital does not appear in the last two columns as a single amount, it is computed as the owners capital plus the net income (or minus the net loss) and minus the withdrawals.Lesson 2The Closing Process結(jié)帳過程Learning ObjectivesExplain why temporary accounts are closed
12、each period.Describe and Record the closing entries.Lets see the learning objectives!Quick ReviewWhat is the basic classification of account? Assets account Liabilities account Owner, capital Owner, withdrawals Revenue account Expense accountWhat is accounting cycle? The Accounting Cycle refers to t
13、he steps in preparing financial statements for users for a specific period of time.1. Analyze Transactions2. Journalize3. Post4. Prepare Unadjusted Trial Balance5. Adjust6. Prepare Adjusted Trial Balance7. Prepare Statements8. Close9. Prepare Post-Closing Trial balance引子-看圖思考古代賬房先生與現(xiàn)代賬房先生的區(qū)別Picture
14、4Picture 2Picture 3Picture 1Picture 5Objective 1What is Permanent and Temporary Account? 什么是實賬戶和虛賬戶? Permanent and Temporary Account實帳戶與虛帳戶Temporary AccountsRevenuesIncome SummaryExpenseswithdrawalsPermanent AccountsAssetsLiabilitiescapitalPermanent Account實帳戶Accounts that are not closed to a zero b
15、alance at the end of each accounting period.Permanent accounts appearing on the Balance Sheet.實賬戶是指期末一般都有余額并應隨著經(jīng)營活動的延續(xù)而遞延到下一個會計期間的帳戶。資產(chǎn)負債表帳戶都是永久性帳戶 。Temporary Account虛帳戶Accounts that are closed to a zero balance at the end of each accounting period.Temporary accounts generally appearing on the Incom
16、e Statement.虛賬戶是指僅僅反映一個時期的經(jīng)濟活動,期末沒有余額,每個會計期都從“零”開始的賬戶。損益表賬戶都是臨時性賬戶。Objective 2What is the meaning of closing? 結(jié)賬的涵義是什么?結(jié)賬的第一重涵義實賬戶結(jié)賬結(jié)出期末余額,并將其轉(zhuǎn)入下一個會計期間。不用做結(jié)賬會計分錄。Lets see how to close the permanent account!AssetsAssetsLiabilitiesLiabilitiesOwner, capital Owner, capital 20042005結(jié)賬的第二重涵義虛賬戶結(jié)賬將本期賬戶余額沖平
17、,即結(jié)賬后,虛賬戶余額0。需要做結(jié)賬會計分錄。Lets see how to close the temporary account!RevenuesRevenuesExpensesExpensesOwner, withdrawalsOwner, withdrawals-0-0-0-20042005Objective 3What is the closing process? 結(jié)賬過程是什么?Income Summary(本期損益) Debit(借) Income Summary Creidt(貸)Lets introduce a new account!amount brought of r
18、evenues(收入的轉(zhuǎn)入數(shù))amount brought of expenses(費用的轉(zhuǎn)入數(shù))The Closing Process結(jié)帳過程Income SummaryOwners CapitalRevenueExpenseWithdrawalsClose Revenue accounts to Income Summary.Close Expense accounts to Income Summary.Close Income Summary account to Owners Capital.Close Withdrawals to Owners Capital.1234The Cl
19、osing Process結(jié)帳過程Balances before closing.The Closing Process結(jié)帳過程Close Revenue accounts to Income Summary.The Closing Process結(jié)帳過程Close Expense accounts to Income Summary.The balance in Income Summary equals net income.The Closing Process結(jié)帳過程Close Income Summary to Owners Capital.Close Withdrawals acc
20、ount to Owners Capital.Using the adjusted trial balance, lets prepare the closing entries for FastForward.Close Revenue accounts to Income Summary.(1)Close Revenue Accounts to Income SummaryClose Expense accounts to Income Summary.(2)Close Expense Accounts to Income SummaryClose Income Summary to Ow
21、ners Capital.(3)Close Income Summary to Owners CapitalClose Withdrawals to Owners Capital.(4)Close Withdrawals to Owners CapitalClass-exercise Find out which account is temporary account. Account receivable Rent revenue Wages expense Unearned revenue Owner, capital Owner, withdrawalsSummaryPermanent
22、 account means that are not closed to a zero balance at the end of each accounting period.Temporary account means that are closed to a zero balance at the end of each accounting period.Closing Process means the steps to close temporary account.Closing Entry實賬戶虛賬戶結(jié)賬過程結(jié)賬分錄SummaryIncome Summary is a ne
23、w account which record the amount brought of revenues and expenses.本期損益AssignmentExplain why do we close the temporary account?Lesson 3Preparing a Post-Closing Trial Balance編制結(jié)帳后試算平衡表Post-closing trial balanceA post-closing trial balance is a list of permanent accounts and their balances from the le
24、dger after all closing entries have been journalized and posted.結(jié)帳后試算平衡表用來反映結(jié)帳后所有實帳戶及其余額情況。The accounts listed will be Assets, Liabilities, and Owners Equity at the end of the period. (the same accounts used on a balance sheet)Assignment Using the account information in the following adjusted trial
25、balance for Boosters Towing service:1. Prepare the closing entries for December 31,20052. Post the closing entries3. Prepare the post-closing trial balance at December 31,2005Boosters Towing ServiceAdjusted Trial BalanceDecember 31,2005 Debit CreditCash $7,000 Accounts receivable 3,000Tow truck 31,0
26、00Accumulated amortization, tow truck $27,000Salaries payable 700Terry Booster, capital 17,200Terry Booster, withdrawals 2,300Towing revenue 38,000Salaries expense 30,000Amortization expense, tow truck 5,000Utilities expense 4,600Totals $82,900 $82,900Lesson 5Classified Balance Sheet分類資產(chǎn)負債表Classifie
27、d Balance SheetA classified balance sheet organizes assets and liabilities into important subgroups to provide users with more useful information for making decision.Classification GroupsCurrent Assets Which are cash and other resources that are expected to be sold, collected or used within the longer of one year or the companys operating cycle.Examples are cash, temporary investments, accounts receivable, notes receivable, supplies and prepaid expenses.Classification GroupsLong-term inv
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