會(huì)計(jì)專業(yè)英語教案accounting cycle

淄博職業(yè)學(xué)院《會(huì)計(jì)英語》課單元初九年級(jí)數(shù)學(xué)初九年級(jí)數(shù)學(xué)教案初九年級(jí)數(shù)學(xué)教案教學(xué)設(shè)計(jì)方案教師:序號(hào):四授課時(shí)間第四周周五第三-四節(jié)授課班級(jí)P一四會(huì)計(jì)一,二班上課地點(diǎn)南區(qū)B四一六教學(xué)單元名稱UNIT四accountingcycle課時(shí)數(shù)二教學(xué)目地ToRecordTransactionsinaJournal教學(xué)重點(diǎn)ToRecordTransactionsinaJournal教學(xué)難點(diǎn)ToRecordTransactionsinaJournal目地群體會(huì)計(jì)專業(yè)大專學(xué)生教學(xué)環(huán)境多媒體教室B四一六教學(xué)方法討論,啟發(fā),演示,講練結(jié)合時(shí)間安排初九年級(jí)數(shù)學(xué)教案教學(xué)設(shè)計(jì)一零分鐘一零分鐘一,英語試聽鄒奇奇成年能從兒童那里學(xué)到什么英語視頻二,專業(yè)術(shù)語五零分鐘三,典型例句Theaccountingcycleistheprocessbywhichbusinessesproducetheirfinancialstatementsforaspecificperiodoftime.Foranewbusiness,thecyclebeginswithsettingup(opening)theledgeraccounts.Afterabusinesshasoperatedforoneperiod,theaccountbalancescarryoverfromperiodtoperiod.Therefore,theaccountingcyclestartswiththeaccountbalancesatthebeginningoftheperiod.Duringtheperiod—JournalisingtransactionsPostingtotheledgerEndoftheperiod—Adjustingtheaccounts,includingjounalisingandpostingClosingtheaccounts,includingjournalizingandpostingPreparingthefinancialstatementsInpractice,thebookrecordingoftransactionsisatfirstcalledjournal.Ajournalisachronologicalrecordofanentity’stransactions.Inthissection,wewilldescribetherecordingprocessandillustratehowtouseajournalandaledger.Therecordingprocessfollowsfivesteps:(一)Identifythetransactionsfromsourcedocuments;(二)Specifyeachaccountaffectedbythetransactionandclassifyitbytype;(三)Determinewhethereachaccountisincreasedordecreasedbythetransaction;(四)Usetherulesofdebitandcreditanddeterminewhethertodebitorcredittheaccount;(五)Enterthetransactioninthejournal,includingabriefexplanationforthejournalentry.四.二.一JournalInaccountingsystem,theinformationabouteachbusinesstransactionisinitiallyrecordedinanaccountingbookcalledJournal.Afterward,thedataistransferredorpostedtotheledger,thebookforsubsequentorsecondaryentry.Thevarioustransactionsareevidencedbysalesreceipts,purchaseinvoices,checkstubs,andsoon.Sincethejournalistheaccountingbookinwhichtransactionsarefirstrecorded,itissometimescalledthebookoforiginalentry.Itisalsocalledthedaybookbecausethejournalisachronological(day-by-day)recordofallbusinesstransactions.四.二.二TypesofJournal一.GeneralJournalGeneraljournalhasonlytwoamountcolumns,onefordebitsandtheotherforcredits;itmaybeusedforallthetypesoftransactions.Toillustratejournalizing,wepresentthestandardformofgeneraljournalinExhibit四-一.(二)Briefexplanation.Theaccounttitletobedebitedisenteredonthefirstline,andthenameoftheaccounttobecreditedisenteredonthelinebelowandindented.Abriefexplanationofthetransactionisusuallymadeonthelinebelowthecredit.Generally,ablanklineisleftbetweentheexplanationandthenextentry.(三)P.R.(PostingReference).Nothingisenteredinthecolumnuntiltheparticularentryisposted;thatis,untiltheamountsaretransferredtotherelatedledgeraccounts,acheckmarkiswritteninthepostingreferencecolumnofthegeneraljournal一零分鐘一零分鐘(四)Debit.Thedebitamountforeachaccountisenteredinthiscolumn.Generally,thereisonlyoneitem,buttherecouldbetwoormoreseparateitem.(五)Credit.Theamountofeachaccountisenteredinthiscolumn.Hereagain,thereisgenerallyonlyoneaccount,buttherecouldbetwoormoreaccountsinvolvedindifferentamounts.changedarbitrarily.Wherecircumstancesjustifyanychanges,detailsofthechangesandthereasonsthereof,thecumulativeeffectofthechanges,andthereasonsthatthecumulativeofthechangescannotbereasonablydeterminedmustbestatedinthenotestofinancialstatements.四,典型例題Forexample:OnJan.二,AlleapanysellsgoodsonaccounttoJ.Allenfor$二零零零零andtoM.Beekerfor$一二零零零.Thesecanbejournalizedinthesalesjournal.DateInvoiceNo.Customer’sAccountP.R.AmountJan.二二零一五一零二

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