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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,厦门大学,MBA2002,春季班,*,Ch.4 Accounting Records and Systems,主讲：郑炜玲,厦门大学,MBA,中心,2187902,，,zhengweiling,sohu,.com,9/3/2024,1,厦门大学,MBA2002,春季班,The Accounting Cycle,会计流程,分析经济业务，编制会计分录,过账,期末编制调整分录并过帐,编制财务报表,编制结账分录并过帐,编制试算平衡表、对账,9/3/2024,2,厦门大学,MBA2002,春季班,步骤一：编制会计分录,什么是会计分录？,怎样编制会计分录？,会计分录的载体会计凭证,记账凭证,普通日记账,general journal,原始凭证的作用,9/3/2024,3,厦门大学,MBA2002,春季班,会计分录,accounting entry,定义:对每一项经济业务，按照复式记账要求，分别列示出应借应贷账户及其金额的一种记录。,形式,简单分录,simple entry,Dr Cash 50,000,Cr Capital 50,000,复合分录,compound entry,Dr Fixed assets 50,000,Inventory 10,000,Cr Cash 60,000,9/3/2024,4,厦门大学,MBA2002,春季班,编制会计分录,四步曲,分析经济业务涉及到哪些会计科目？,分析其金额是增加还是减少？,根据借贷记账符号规则，判断应记入账户的借方还是贷方？写出会计分录,根据借贷记账规则，检查所编分录是否正确？,9/3/2024,5,厦门大学,MBA2002,春季班,经济业务的载体-原始凭证,original source document,只有经过审核后正确无误的原始凭证才能作为记账的依据，会计的一个重要特点是重视原始凭证。,审核要点 :,真实性,正确性,合法性,合理性,9/3/2024,6,厦门大学,MBA2002,春季班,记帐凭证,定义：,会计部门以审核无误的原始凭证为依据，简要记录经济业务的内容，确定会计分录并作为记帐依据的会计凭证。,种类,（1）专用记帐凭证,现金收款凭证、现金付款凭证,银行收款凭证、银行付款凭证,转帐凭证,（2）通用记帐凭证,审核,记帐凭证是否附有原始凭证，所附原始凭证的内容和张数是否与记帐凭证相符。,应借、应贷的帐户名称和金额是否正确，帐户对应关系是否清晰，帐务处理是否符合会计制度的规定。,凭证中的有关项目是否填写齐全，有关人员是否签名盖章,。,9/3/2024,7,厦门大学,MBA2002,春季班,The Journal,日记账,In an actual accounting system, transactions are initially recorded in the,journal,.,9/3/2024,8,厦门大学,MBA2002,春季班,步骤二：过账,什么是账户、账页、账簿？,帐户的分类,总账和明细账,永久性账户和临时性账户,过账,总账和明细账平行登记,结出期末余额与本期发生额,9/3/2024,9,厦门大学,MBA2002,春季班,The Account 账户,The entire group of accounts is kept together in an accounting record called a,ledger,.,Cash,Accounts Payable,Jill Jones, Capital,帐户就是对会计要素再分类，它以一定结构和格式的帐页来连续地记录、整理、汇总某项经济内容的增减变化及其结果。,9/3/2024,10,厦门大学,MBA2002,春季班,帐簿,日记账,journal,分类账,ledger,备查账,General journal,Special journal,General ledger,Subsidiary ledgers,租入,固定资产登记簿,委托加工材料登记簿,备用金登记簿,帐簿按外表形式分为订本式、活页式、卡片式,帐簿按照格式分为三栏式帐簿、多栏式帐簿、数量金额式帐簿,9/3/2024,11,厦门大学,MBA2002,春季班,账户的分类,总账和明细账,总分类账户（总账）：根据资产、负债、所有者权益、收入、费用类别分别设置,又称一级账户。,明细分类账户：根据每一个总分类账户所核算的内容，按照详细类别设置,可分为二级账户、三级账户、四级账户,永久性账户和临时性账户,永久性账户,permanent account(,实帐户)：指资产类、负债类和所有者权益类帐户。,结帐时，计算出帐户的期末余额，并划线结转至下期。,临时性账户,temporary account （,虚帐户）： 需要在期末结清的账户,指收入类和费用类帐户。,结帐时，全部结平，计算出该期间的实际收益，并结转到所有者权益类帐户，表明本期的经营成果。,9/3/2024,12,厦门大学,MBA2002,春季班,总账释例,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?,9/3/2024,13,厦门大学,MBA2002,春季班,Subsidiary Ledgers,明细账:,A Source of Needed Details,Controlling Account,9/3/2024,14,厦门大学,MBA2002,春季班,9/3/2024,15,厦门大学,MBA2002,春季班,过账,POSTING,总账与明细账平行登记：每一笔业务，同时在总账和明细账进行登记。,期末计算本期发生额和期末余额,期初余额 (借方),本期发生额,期末余额,本期,发生额,原材料,借方,贷方,期末余额 = 期初余额 + 本期增加额,本期减少额,9/3/2024,16,厦门大学,MBA2002,春季班,期末余额和发生额的方向,期末余额的方向一般与本期增加额的方向一致。,资产类帐户：期末余额在借方,负债类帐户：期末余额在贷方,所有者权益类帐户：期末余额在贷方,结帐前，收入类帐户一般有贷方发生额，费用类帐户一般有借方发生额,9/3/2024,17,厦门大学,MBA2002,春季班,步骤三：调整分录和过帐,调整分录：根据权责发生制原则，在会计期末进行的各种应计收入、应计费用、预收收入的分配、预付费用的摊销所做的会计分录。,调整分录的特征；没有原始凭证,调整分录对企业的影响：配比,如何判断到底是否要调整？,9/3/2024,18,厦门大学,MBA2002,春季班,Apportion Unrecorded Costs,预付费用摊销,Record Unrecorded Expenses,应计费用,Apportion Unearned Revenue,预收收入的分配,Record Unrecorded Revenue,应计收入,Types of Adjusting Entries,9/3/2024,19,厦门大学,MBA2002,春季班,步骤四：试算平衡和对账,为什么要试算平衡,？,-检查过账错误,-编表依据,原理,-,全部账户的借方发生额=全部账户的贷方发生额,-全部账户的借方余额=全部账户的贷方余额,试算平衡表的格式,-发生额试算表,-余额试算表,9/3/2024,20,厦门大学,MBA2002,春季班,平衡了，,不一定没有错！,WHY？,9/3/2024,21,厦门大学,MBA2002,春季班,对 账,对账：以帐簿为中心，利用帐簿与凭证、实物、报表之间，帐簿与帐簿之间的相互控制、稽核和自动平衡的机制，检查财务保管和会计处理的正确性。,目的：,账证相符,账账相符,账实相符,账表相符,9/3/2024,22,厦门大学,MBA2002,春季班,步骤五：结帐分录和过帐,结帐：在会计期末把临时性帐户的期末余额结平,。,收入类帐户：结帐前，本期发生额在贷方,费用类帐户：结帐前，本期发生额在借方,The closing process gets the,temporary accounts,ready for the next accounting period,.,9/3/2024,23,厦门大学,MBA2002,春季班,结帐方法,Close Revenue accounts to Income Summary,本年利润.,Close Expense accounts to Income Summary,本年利润,.,Close Income Summary account to retained earning,未分配利润,Close dividend to retained earning.,9/3/2024,24,厦门大学,MBA2002,春季班,步骤六：编制财务报表,资产负债表,损益表,现金流量表,合并会计报表,9/3/2024,25,厦门大学,MBA2002,春季班,资产负债表的编制,编表依据：资产、负债、所有者权益类账户的期末余额。,把总账账户的期末余额直接转化为资产负债表的项目。如：“固定资产”。,把几个总账账户的期末余额加以合并并进行必要的分析构成相应的报表项目。如：“货币资金”。,把几个明细账账户的期末余额加以合并相应的报表项目。如：“应收账款”、“应付账款”。,计算得出报表的项目。如“未分配利润”。,9/3/2024,26,厦门大学,MBA2002,春季班,损益表的编制,编表依据：收入和费用类账户的本期发生额（包括累计数）。,主营业务利润=主营业务收入-主营业务成本-主营业务税金及附加,其他业务利润=其他业务收入-其他业务支出,营业利润=主营业务利润+其他业务利润-期间费用,利润总额=营业利润+投资收益+营业外收支净额,净利润=利润总额-所得税,9/3/2024,27,厦门大学,MBA2002,春季班,Lets see the Accounting Cycle for JJs Lawn Care Service.,9/3/2024,28,厦门大学,MBA2002,春季班,May 1: Jill Jones deposited $8,000 in the bank to officially start,JJs,Lawn Care Service,.,9/3/2024,29,厦门大学,MBA2002,春季班,May 2:,JJs,purchased a riding lawn mower for $2,500 cash.,9/3/2024,30,厦门大学,MBA2002,春季班,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.,9/3/2024,31,厦门大学,MBA2002,春季班,May 11:,JJs,purchased some repair parts for $300 on account.,9/3/2024,32,厦门大学,MBA2002,春季班,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.,9/3/2024,33,厦门大学,MBA2002,春季班,May 25: ABC Lawns pays JJ s $75 as a partial settlement of its accounts receivable.,9/3/2024,34,厦门大学,MBA2002,春季班,May 28:JJ s pays $150 of its accounts payable.,9/3/2024,35,厦门大学,MBA2002,春季班,May 29:,JJs,provided lawn care services for a client and received $750 in cash.,9/3/2024,36,厦门大学,MBA2002,春季班,May 31:,JJs,purchased gasoline for the lawn mower and the truck for $50 cash.,9/3/2024,37,厦门大学,MBA2002,春季班,May 31: In addition to these transactions, Jill Jones withdrew $200 for personal use.,9/3/2024,38,厦门大学,MBA2002,春季班,Posting Journal Entries to the Ledger Accounts,过帐,9/3/2024,39,厦门大学,MBA2002,春季班,Posting Journal Entries to the Ledger Accounts,9/3/2024,40,厦门大学,MBA2002,春季班,Posting Journal Entries to the Ledger Accounts,Lets see what the cash account looks like after posting the cash portion of this transaction for,JJs,Lawn Care Service.,9/3/2024,41,厦门大学,MBA2002,春季班,Ledger Accounts After Posting,This ledger format is referred to as a,running balance,(as opposed to simple T accounts).,9/3/2024,42,厦门大学,MBA2002,春季班,Adjusting Entries,9/3/2024,43,厦门大学,MBA2002,春季班,Adjusting Entries,9/3/2024,44,厦门大学,MBA2002,春季班,After these two adjusting entries are made, JJs,Adjusted Trial Balance looks like this.,9/3/2024,45,厦门大学,MBA2002,春季班,Closing Entries for Revenue Accounts,Since Sales Revenue has a credit balance, the closing entry requires a debit to the Sales Revenue account.,9/3/2024,46,厦门大学,MBA2002,春季班,Closing Entries for Revenue Accounts,9/3/2024,47,厦门大学,MBA2002,春季班,Closing Entries for Expense Accounts,Since expense accounts have a debit balance, the closing entry requires a credit to the expense accounts.,9/3/2024,48,厦门大学,MBA2002,春季班,Net Income,Closing Entries for Expense Accounts,9/3/2024,49,厦门大学,MBA2002,春季班,Closing the Income Summary Account,Since Income Summary has a $400 credit balance, the closing entry requires a debit to Income Summary.,9/3/2024,50,厦门大学,MBA2002,春季班,Closing the Income Summary Account,The balance in Income Summary is now,zero,.,9/3/2024,51,厦门大学,MBA2002,春季班,Now, lets,prepare the Balance Sheet.,9/3/2024,52,厦门大学,MBA2002,春季班,9/3/2024,53,厦门大学,MBA2002,春季班,9/3/2024,54,厦门大学,MBA2002,春季班,9/3/2024,55,厦门大学,MBA2002,春季班,会计电算化和企业信息化,用,友、金蝶、,SAP,电算化与手工处理的比较,新问题系统安全保证,会计人员、管理人员的角色变化,9/3/2024,56,厦门大学,MBA2002,春季班,End of Chapter 4,作业：,P94,案例4-1。,预习：,1、第5章,2、企业会计准则收 入,3、企业会计准则建造合同,9/3/2024,57,厦门大学,MBA2002,春季班,
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