第三講會(huì)計(jì)記錄與系統(tǒng)(廈門大學(xué)MBA中心鄭煒玲)

Ch.4AccountingRecordsandSystems主講：鄭煒玲廈門大學(xué)MBA中心2187902，zhengweiling@5/11/20251MBA2002秋季不脫產(chǎn)班MBA2002春季班TheAccountingCycle會(huì)計(jì)流程分析經(jīng)濟(jì)業(yè)務(wù)，編制會(huì)計(jì)分錄過賬期末編制調(diào)整分錄并過帳編制財(cái)務(wù)報(bào)表編制結(jié)賬分錄并過帳編制試算平衡表、對(duì)賬5/11/20252MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟一：編制會(huì)計(jì)分錄什么是會(huì)計(jì)分錄？怎樣編制會(huì)計(jì)分錄？會(huì)計(jì)分錄的載體——會(huì)計(jì)憑證記賬憑證普通日記賬generaljournal原始憑證的作用5/11/20253MBA2002秋季不脫產(chǎn)班MBA2002春季班會(huì)計(jì)分錄accountingentry定義:對(duì)每一項(xiàng)經(jīng)濟(jì)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。形式簡(jiǎn)單分錄simpleentryDrCash50,000CrCapital50,000復(fù)合分錄compoundentryDrFixedassets50,000Inventory10,000CrCash60,0005/11/20254MBA2002秋季不脫產(chǎn)班MBA2002春季班編制會(huì)計(jì)分錄四步曲分析經(jīng)濟(jì)業(yè)務(wù)涉及到哪些會(huì)計(jì)科目？分析其金額是增加還是減少？根據(jù)借貸記賬符號(hào)規(guī)則，判斷應(yīng)記入賬戶的借方還是貸方？寫出會(huì)計(jì)分錄根據(jù)借貸記賬規(guī)則，檢查所編分錄是否正確？5/11/20255MBA2002秋季不脫產(chǎn)班MBA2002春季班經(jīng)濟(jì)業(yè)務(wù)的載體---原始憑證

originalsourcedocument只有經(jīng)過審核后正確無誤的原始憑證才能作為記賬的依據(jù)，會(huì)計(jì)的一個(gè)重要特點(diǎn)是重視原始憑證。審核要點(diǎn):真實(shí)性正確性合法性合理性

5/11/20256MBA2002秋季不脫產(chǎn)班MBA2002春季班記帳憑證

定義：會(huì)計(jì)部門以審核無誤的原始憑證為依據(jù)，簡(jiǎn)要記錄經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容，確定會(huì)計(jì)分錄并作為記帳依據(jù)的會(huì)計(jì)憑證。

種類（1）專用記帳憑證現(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是否附有原始憑證，所附原始憑證的內(nèi)容和張數(shù)是否與記帳憑證相符。應(yīng)借、應(yīng)貸的帳戶名稱和金額是否正確，帳戶對(duì)應(yīng)關(guān)系是否清晰，帳務(wù)處理是否符合會(huì)計(jì)制度的規(guī)定。憑證中的有關(guān)項(xiàng)目是否填寫齊全，有關(guān)人員是否簽名蓋章。5/11/20257MBA2002秋季不脫產(chǎn)班MBA2002春季班TheJournal日記賬Inanactualaccountingsystem,transactionsareinitiallyrecordedinthejournal.5/11/20258MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟二：過賬什么是賬戶、賬頁、賬簿？帳戶的分類總賬和明細(xì)賬永久性賬戶和臨時(shí)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5/11/20259MBA2002秋季不脫產(chǎn)班MBA2002春季班TheAccount賬戶Theentiregroupofaccountsiskepttogetherinanaccountingrecordcalledaledger.CashAccountsPayableJillJones,Capital帳戶就是對(duì)會(huì)計(jì)要素再分類，它以一定結(jié)構(gòu)和格式的帳頁來連續(xù)地記錄、整理、匯總某項(xiàng)經(jīng)濟(jì)內(nèi)容的增減變化及其結(jié)果。5/11/202510MBA2002秋季不脫產(chǎn)班MBA2002春季班帳簿日記賬journal分類賬ledger備查賬GeneraljournalSpecialjournalGeneralledgerSubsidiaryledgers租入固定資產(chǎn)登記簿委托加工材料登記簿備用金登記簿帳簿按外表形式分為訂本式、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5/11/202511MBA2002秋季不脫產(chǎn)班MBA2002春季班賬戶的分類

總賬和明細(xì)賬總分類賬戶（總賬）：根據(jù)資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用類別分別設(shè)置,又稱一級(jí)賬戶。明細(xì)分類賬戶：根據(jù)每一個(gè)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(jí)賬戶、三級(jí)賬戶、四級(jí)賬戶······永久性賬戶和臨時(shí)性賬戶永久性賬戶permanentaccount(實(shí)帳戶)：指資產(chǎn)類、負(fù)債類和所有者權(quán)益類帳戶。結(jié)帳時(shí)，計(jì)算出帳戶的期末余額，并劃線結(jié)轉(zhuǎn)至下期。臨時(shí)性賬戶temporaryaccount（虛帳戶）：需要在期末結(jié)清的賬戶,指收入類和費(fèi)用類帳戶。結(jié)帳時(shí)，全部結(jié)平，計(jì)算出該期間的實(shí)際收益，并結(jié)轉(zhuǎn)到所有者權(quán)益類帳戶，表明本期的經(jīng)營(yíng)成果。5/11/202512MBA2002秋季不脫產(chǎn)班MBA2002春季班總賬釋例Althoughgeneralledgeraccountsprovideusefulinformation,theydonotprovidemuchofthedetailedinformationneededinthedailybusinessoperations.Whoowesusmoney?5/11/202513MBA2002秋季不脫產(chǎn)班MBA2002春季班SubsidiaryLedgers明細(xì)賬:

ASourceofNeededDetailsControllingAccount5/11/202514MBA2002秋季不脫產(chǎn)班MBA2002春季班5/11/202515MBA2002秋季不脫產(chǎn)班MBA2002春季班過賬POSTING總賬與明細(xì)賬平行登記：每一筆業(yè)務(wù)，同時(shí)在總賬和明細(xì)賬進(jìn)行登記。期末計(jì)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)生額原材料借方貸方期末余額=期初余額+本期增加額–本期減少額5/11/202516MBA2002秋季不脫產(chǎn)班MBA2002春季班期末余額和發(fā)生額的方向期末余額的方向一般與本期增加額的方向一致。資產(chǎn)類帳戶：期末余額在借方負(fù)債類帳戶：期末余額在貸方所有者權(quán)益類帳戶：期末余額在貸方結(jié)帳前，收入類帳戶一般有貸方發(fā)生額，費(fèi)用類帳戶一般有借方發(fā)生額5/11/202517MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟三：調(diào)整分錄和過帳調(diào)整分錄：根據(jù)權(quán)責(zé)發(fā)生制原則，在會(huì)計(jì)期末進(jìn)行的各種應(yīng)計(jì)收入、應(yīng)計(jì)費(fèi)用、預(yù)收收入的分配、預(yù)付費(fèi)用的攤銷所做的會(huì)計(jì)分錄。調(diào)整分錄的特征；沒有原始憑證調(diào)整分錄對(duì)企業(yè)的影響：配比如何判斷到底是否要調(diào)整？5/11/202518MBA2002秋季不脫產(chǎn)班MBA2002春季班ApportionUnrecordedCosts預(yù)付費(fèi)用攤銷RecordUnrecordedExpenses應(yīng)計(jì)費(fèi)用

ApportionUnearnedRevenue預(yù)收收入的分配RecordUnrecordedRevenue應(yīng)計(jì)收入TypesofAdjustingEntries5/11/202519MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟四：試算平衡和對(duì)賬為什么要試算平衡？----檢查過賬錯(cuò)誤-----編表依據(jù)原理----全部賬戶的借方發(fā)生額=全部賬戶的貸方發(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5/11/202520MBA2002秋季不脫產(chǎn)班MBA2002春季班

平衡了，不一定沒有錯(cuò)！WHY？5/11/202521MBA2002秋季不脫產(chǎn)班MBA2002春季班對(duì)賬對(duì)賬：以帳簿為中心，利用帳簿與憑證、實(shí)物、報(bào)表之間，帳簿與帳簿之間的相互控制、稽核和自動(dòng)平衡的機(jī)制，檢查財(cái)務(wù)保管和會(huì)計(jì)處理的正確性。目的：賬證相符賬賬相符賬實(shí)相符賬表相符5/11/202522MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟五：結(jié)帳分錄和過帳結(jié)帳：在會(huì)計(jì)期末把臨時(shí)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(fèi)用類帳戶：結(jié)帳前，本期發(fā)生額在借方Theclosingprocessgetsthetemporaryaccountsreadyforthenextaccountingperiod.5/11/202523MBA2002秋季不脫產(chǎn)班MBA2002春季班結(jié)帳方法CloseRevenueaccountstoIncomeSummary本年利潤(rùn).CloseExpenseaccountstoIncomeSummary本年利潤(rùn).CloseIncomeSummaryaccounttoretainedearning未分配利潤(rùn)C(jī)losedividendtoretainedearning.5/11/202524MBA2002秋季不脫產(chǎn)班MBA2002春季班步驟六：編制財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表損益表現(xiàn)金流量表合并會(huì)計(jì)報(bào)表5/11/202525MBA2002秋季不脫產(chǎn)班MBA2002春季班資產(chǎn)負(fù)債表的編制編表依據(jù)：資產(chǎn)、負(fù)債、所有者權(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)債表的項(xiàng)目。如：“固定資產(chǎn)”。把幾個(gè)總賬賬戶的期末余額加以合并并進(jìn)行必要的分析構(gòu)成相應(yīng)的報(bào)表項(xiàng)目。如：“貨幣資金”。把幾個(gè)明細(xì)賬賬戶的期末余額加以合并相應(yīng)的報(bào)表項(xiàng)目。如：“應(yīng)收賬款”、“應(yīng)付賬款”。計(jì)算得出報(bào)表的項(xiàng)目。如“未分配利潤(rùn)”。5/11/202526MBA2002秋季不脫產(chǎn)班MBA2002春季班損益表的編制編表依據(jù)：收入和費(fèi)用類賬戶的本期發(fā)生額（包括累計(jì)數(shù)）。主營(yíng)業(yè)務(wù)利潤(rùn)=主營(yíng)業(yè)務(wù)收入-主營(yíng)業(yè)務(wù)成本-主營(yíng)業(yè)務(wù)稅金及附加其他業(yè)務(wù)利潤(rùn)=其他業(yè)務(wù)收入-其他業(yè)務(wù)支出營(yíng)業(yè)利潤(rùn)=主營(yíng)業(yè)務(wù)利潤(rùn)+其他業(yè)務(wù)利潤(rùn)-期間費(fèi)用利潤(rùn)總額=營(yíng)業(yè)利潤(rùn)+投資收益+營(yíng)業(yè)外收支凈額凈利潤(rùn)=利潤(rùn)總額-所得稅5/11/202527MBA2002秋季不脫產(chǎn)班MBA2002春季班Let’sseetheAccountingCycleforJJ’sLawnCareService.5/11/202528MBA2002秋季不脫產(chǎn)班MBA2002春季班May1:JillJonesdeposited$8,000inthebanktoofficiallystartJJsLawnCareService.5/11/202529MBA2002秋季不脫產(chǎn)班MBA2002春季班May2:JJspurchasedaridinglawnmowerfor$2,500cash.5/11/202530MBA2002秋季不脫產(chǎn)班MBA2002春季班May8:JJspurchaseda$15,000truck.JJspaid$2,000downincashandissuedanotepayablefortheremaining$13,000.5/11/202531MBA2002秋季不脫產(chǎn)班MBA2002春季班May11:JJspurchasedsomerepairpartsfor$300onaccount.5/11/202532MBA2002秋季不脫產(chǎn)班MBA2002春季班May18:JJssoldhalfoftherepairpartstoABCLawnsfor$150,apriceequaltoJJscost.ABCLawnsagreestopayJJswithin30days.5/11/202533MBA2002秋季不脫產(chǎn)班MBA2002春季班May25:ABCLawnspaysJJ’s$75asapartialsettlementofitsaccountsreceivable.5/11/202534MBA2002秋季不脫產(chǎn)班MBA2002春季班May28:JJ’spays$150ofitsaccountspayable.5/11/202535MBA2002秋季不脫產(chǎn)班MBA2002春季班May29:JJsprovidedlawncareservicesforaclientandreceived$750incash.5/11/202536MBA2002秋季不脫產(chǎn)班MBA2002春季班May31:JJspurchasedgasolineforthelawnmowerandthetruckfor$50cash.5/11/202537MBA2002秋季不脫產(chǎn)班MBA2002春季班May31:Inadditiontothesetransactions,JillJoneswithdrew$200forpersonaluse.5/11/202538MBA2002秋季不脫產(chǎn)班MBA2002春季班PostingJournalEntriestotheLedgerAccounts過帳5/11/202539MBA2002秋季不脫產(chǎn)班MBA2002春季班PostingJournalEntriestotheLedgerAccounts5/11/202540MBA2002秋季不脫產(chǎn)班MBA2002春季班PostingJournalEntriestotheLedgerAccountsLet’sseewhatthecashaccountlookslikeafterpostingthecashportionofthistransactionforJJsLawnCareService.5/11/202541MBA2002秋季不脫產(chǎn)班MBA2002春季班LedgerAccountsAfterPostingThisledgerformatisreferredtoasa

runningbalance(asopposedtosimpleTaccounts).5/11/202542MBA2002秋季不脫產(chǎn)班MBA2002春季班AdjustingEntries5/11/202543MBA2002秋季不脫產(chǎn)班MBA2002春季班AdjustingEntries5/11/202544MBA2002秋季不脫產(chǎn)班MBA2002春季班Afterthesetwoadjustingentriesaremade,JJ’sAdjustedTrialBalancelookslikethis.

5/11/202545MBA2002秋季不脫產(chǎn)班MBA2002春季班ClosingEntriesforRevenueAccountsSinceSalesRevenuehasacreditbalance,theclosingentryrequiresadebittotheSalesRevenueaccount.5/11/202546MBA2002秋季不脫產(chǎn)班MBA2002春季班ClosingEntriesforRevenueAccounts5/11/202547MBA2002秋季不脫產(chǎn)班MBA2002春季班ClosingEntriesforExpenseAccountsSinceexpenseaccountshaveadebitbalance,theclosingentryrequiresacredittotheexpenseaccounts.5/11/202548MBA2002秋季不脫產(chǎn)班MBA2002春季班NetIncomeClosingEntriesforExpenseAccounts5/11/202549MBA2002秋季不脫產(chǎn)班MBA2002春季班ClosingtheIncomeSummaryAccountSinceIncomeSummaryhasa$400creditbalance,theclosingentryrequiresadebittoIncomeSummary.5/11/202550MBA2002秋季不脫產(chǎn)班MBA2002春季班ClosingtheIncomeSummaryAccountThebalanceinIncomeSummaryisnowzero.5/11/202551MBA2002秋季不脫產(chǎn)班MBA2002春季班Now,let’spreparetheBalanceSheet.5/11/202552MBA2002秋季不脫產(chǎn)班MBA2002春季班5/11/202553MBA2002秋季不脫產(chǎn)班MBA2002春季班5/11/202554MBA2002秋季不脫產(chǎn)班MBA2002春季班5/11/202555MBA200