會(huì)計(jì)專業(yè)英語(yǔ)課件：chap 2-1 Journalizing and Posting Transactions

1、Chap2 Journalizing and Posting TransactionsContents2.1 Economic events and original documents2.2 T-accounts and debit & credit2.3 Journalizing and posting transactions2.4 Preparing a trial balance2.5 Practices in ChinaJournalize and Post Closing EntriesAnalyze TransactionsOriginal DocumentsMake Adju

2、stmentJournalize TransactionsJournals分錄賬Post to the LedgerGeneral Ledger分類賬Prepare Trial BalanceTrial Balance試算平衡表Prepare Adjusted Trial BalanceAdjusted Trial BalancePrepare Financial StatementFinancial StatementsPrepare Post-closing Trial BalancePost-closing Trial Balance記賬憑證試算平衡表財(cái)務(wù)報(bào)表交易（原始憑證）銀/現(xiàn)金日記

3、賬總分類賬科目匯總表國(guó)內(nèi)會(huì)計(jì)循環(huán)流程明細(xì)分類賬明細(xì)分類賬銀/現(xiàn)金日記賬總分類帳三欄式多欄式數(shù)量金額式三欄式三欄式2.1 Economic events and original documentsSource/Original DucumentsQuatation 報(bào)價(jià)單Purchase Order 顧客訂單Sales Order 銷售訂單Goods Received Note 收貨單Goods Despatched Note 發(fā)貨單Invoice 發(fā)票Receipt 收款單2.2 T-accounts and debit & credit The left side of the T-acc

4、ount is always the debit side（借方）.Account NameLeftRightDebit The right side of the T-account is always the credit side（貸方）.CreditA T-account is a tool used to represent an account.LiabilitiesOwnersEquityAssets=+The Debit-Credit FrameworkDebit CreditDebit CreditDebit CreditASSETS + -LIABILITIES - +EQ

5、UITIES - +RevenuesExpensesOwnersInvestmentOwners Withdrawals_+_Debit CreditCapital - +Debit CreditOwners Withdrawals + -Debit CreditExpenses + -Debit Credit Revenues - +The Debit-Credit FrameworkOwners EquityDrawingTypical Account Titles賬戶名稱AssetsCashAccounts ReceivableNotes ReceivableInventory (to

6、be sold)SuppliesPrepaid Expenses預(yù)付賬款Long-Term InvestmentsEquipmentBuildingsLandIntangibles無(wú)形資產(chǎn)LiabilitiesAccounts PayableAccrued Expenses應(yīng)計(jì)費(fèi)用Notes PayableTaxes PayableUnearned Revenue 預(yù)收賬款Bonds Payable應(yīng)付債券Stockholders EquityCapitalRetained EarningsThe Balance SheetTypical Account TitlesRevenuesSales

7、 RevenueFees RevenueInterest RevenueRent RevenueExpensesCost of Goods Sold銷售成本COGCOSWages ExpenseRent ExpenseInterest ExpenseDepreciation Expense折舊費(fèi)用Advertising ExpenseInsurance ExpenseRepair ExpenseIncome Tax ExpenseThe Income StatementReal Account/ Permanant Account 實(shí)賬戶/永久性賬戶Nominal Account/ Tempo

8、rary Account 虛賬戶/臨時(shí)性賬戶Income Summary本年利潤(rùn)ExpensesxxxRevenuesxxxRevenuexxxxxxExpensexxxxxxNet incomeIncome SummaryNet incomexxxCapitalxxxxxxA = L + SEThe Debit-Credit FrameworkCash$20,000Capital$20,000LIABILITIESPapa Johns deposit $20,000 to companys bank account as an investment.How Do Companies Keep

9、 Track of Account Balances?Journal entries(分錄記賬)T-accounts (T字賬)2.3 Journalizing and posting transactionsA typical journal (分錄日記賬) looks like this:Analytical Tool: The Journal Entry普通分錄日記賬Analytical Tool: The Journal EntryA journal entry might look like this:Papa Johns deposit $20,000 to companys ba

10、nk account as an investment.Analytical Tool: The Journal EntryProvide a referencedate for each transaction.Debits are written first.Credits are indented andwritten after debits.Total debits must equaltotal credits.Dr. Cash $20 000 Cr. Papa John, Capital $20 000Post過賬Ledger(總帳)Analytical Tool: The T-

11、Account After journal entries are prepared, the accountant posts (transfers) the dollar amounts to each T-account affected by the transaction.總分類賬T-accountsTransaction Analysis IllustratedLets prepare some journal entries and post them to the T-accounts.Analyzing TransactionsAnalysis:Journal entry:1

12、26101Posting:Dr. SUpplies $2,500 Cr. Cash 2,500Analyzing TransactionsAnalysis:Double entry:126201Posting:Dr. SUpplies $7,100 Cr. AP 7,100Exercise: Matthew set up a business and in the first nine days（ January） of trading the following transactions occurred:1.Matthew introduced $10,000 capital by che

13、ques.2.Buys supplies worth $4,000 and pays by cheques.3.Buys $1,000 of materials on credit.4.Pays rent of $200 by cheques.Required:a）Make relevant journal entries.b）Complete the relevant ledger accounts.Answers:1.Matthew introduced $10,000 capital by cheques.2.Buys supplies worth $4,000 and pays by

14、cheques.3.Buys $1,000 of materials on credit.4.Pays rent of $200 by cheques.1. Dr. Bank $10 000 Cr. Matthew, Capital $10 0001.Matthew introduced $10,000 capital by cheques.2.Buys supplies worth $4,000 and pays by cheques.3.Buys $1,000 of materials on credit.4.Pays rent of $200 by cheques.2. Dr. Supp

15、lies $4 000 Cr. Bank $4 0001.Matthew introduced $10,000 capital by cheques.2.Buys supplies worth $4,000 and pays by cheques.3.Buys $1,000 of materials on credit.4.Pays rent of $200 by cheques.3. Dr. Materials $1 000 Cr. AP $1 0001.Matthew introduced $10,000 capital by cheques.2.Buys supplies worth $4,000 and pays by cheques.3.Buys $1,000 of materials on credit.4.Pays rent of $200 by c