方郁惠課程名稱: 會計學(初會) - SlidePlayer

Presentation on theme: "COMPLETING THE ACCOUNTING CYCLE 授課老師: 方郁惠課程名稱: 會計學(初會)"— Presentation transcript: 1 COMPLETING THE ACCOUNTING CYCLE ... 上传 请登录 Mypresentations Profile 反馈 Logout 搜索 请登录 请登录 Authwithsocialnetwork: 注册 忘记密码？ Downloadpresentation Wethinkyouhavelikedthispresentation.Ifyouwishtodownloadit,pleaserecommendittoyourfriendsinanysocialsystem.Sharebuttonsarealittlebitlower.Thankyou! Buttons: 取消 Download Presentationisloading.Pleasewait. COMPLETINGTHEACCOUNTINGCYCLE授課老師:方郁惠課程名稱:會計學(初會) Publishedbyสมพรบุตโต Modified2年之前 嵌入 Downloadpresentation Copytoclipboard Similarpresentations More Presentationontheme:"COMPLETINGTHEACCOUNTINGCYCLE授課老師:方郁惠課程名稱:會計學(初會)"—Presentationtranscript: 1 COMPLETINGTHEACCOUNTINGCYCLE授課老師:方郁惠課程名稱:會計學(初會)Chapter4COMPLETINGTHEACCOUNTINGCYCLE授課老師:方郁惠課程名稱:會計學(初會)Chapter1:AccountinginBusiness 2 CHAPTERPREVIEW 3 工作底稿的優點協助編製財務報表有助於規劃和組織審計工作非必要之報告降低錯誤機率有助於編製期中財務報表聯結帳戶與調整Aworksheetisnotarequiredreport,yetusingamanualorelectronicworksheethasseveralpotentialbenefits.Specifically,aworksheet:1.Aidsthepreparationoffinancialstatements.2.Reducesthepossibilityoferrors.3.Linksaccountsandadjustmentstotheirimpactsinfinancialstatements.4.Assistsinplanningandorganizinganauditoffinancialstatements.5.Helpsinpreparinginterimfinancialstatements.6Showstheeffectsofproposedtransactions.聯結帳戶與調整顯示交易的影響 4 工作底稿的運用工作底稿是一張列示所有帳戶、餘額、調整分錄、到編製財務報表的多欄式表格針對調整前試算表、調整分錄、調整後試算表、損益表及財務狀況表提供兩欄式資訊 5 工作底稿的運用1.填入調整前試算表5.從報表欄位計算利益或損失2.填入調整分錄4.從調整後試算表挑選數據至財務報表3.編製調整後試算表4.從調整後試算表挑選數據至財務報表5.從報表欄位計算利益或損失 6 USEOFAWORKSHEET3/61.EnterUnadjustedTrialBalance2.EnterAdjustments3.PrepareAdjustedTrialBalance4.SortAdjustedTrialBalanceAmountstoFinancialStatements5.TotalStatementColumns,ComputeProfitorLoss,andBalanceColumns 7 預期出現在財務報表 8 9 10 CLOSINGPROCESS結帳分錄:會計期間結束時，財務報表編製後必須做結帳分錄Resetsrevenue,expenseanddividendaccountbalancestozeroattheendoftheperiod.期末時，將收入、費用及股利結清為零Helpssummarizeaperiod’srevenuesandexpensesintheIncomeSummaryaccount.彙整此段會計期間的收入及費用至損益彙總Identifyaccountsforclosing.辨認需結帳的帳戶Recordandpostclosingentries.記錄結帳分錄並過帳Theclosingprocessisanimportantstepattheendofanaccountingperiodafterfinancialstatementshavebeencompleted.Aftertheformalfinancialstatementshavebeenprepared,wemaybegintheprocessofclosingthebooksandgettingreadyforthenextaccountingperiod.Incomeisearnedoveraperiodoftime.Attheendofthetimeperiod,westartoverandcalculateincomeforthenextperiod.Thepurposeoftheclosingprocessistoresetallrevenue,expenseanddividendaccountstoazerobalanceattheendoftheperiod.Bydoingso,wecanstartthenextaccountingperiodanew.Wewilluseatemporaryaccountcalledincomesummarytofacilitatetheclosingprocess.Theaccountwillneverappearonanyfinancialstatementandwillhaveazerobalancewhentheclosingprocessiscomplete.Preparepost-closingtrialbalance.編製結帳後試算表 11 TEMPORARY(暫時性)ANDPERMANENT(永久性)ACCOUNTS帳戶Temporary(ornominal)accounts暫時性帳戶（或虛帳戶）accumulatedatarelatedtooneaccountingperiod.Theyincludeallincomestatementaccounts,thedividendsaccount,andtheIncomeSummaryaccount.只累積一個會計期間,包括所有損益表科目、股利及損益彙總 12 TEMPORARY(暫時性)ANDPERMANENT(永久性)ACCOUNTS帳戶Permanent(orreal)accounts永久性帳戶(或實帳戶）reportonactivitiesrelatedtooneormorefutureaccountingperiods.會累積存在未來的會計期間Theycarrytheirendingbalancesintothenextperiodandgenerallyconsistofallstatementoffinancialpositionaccounts.其餘額會結轉至下一個會計期間，包括所有財務狀況表科目 13 TEMPORARY(暫時性)ANDPERMANENT(永久性)ACCOUNTS帳戶TemporaryAccountsRevenuesIncomeSummaryExpensesDividendsPermanentAccountsAssetsLiabilitiesEquityTheclosingprocessappliesonlytotemporaryaccounts. 14 RECORDINGCLOSINGENTRIES結帳分錄透過結帳分錄及過帳，將收入、費用、股利結清至保留盈餘收入、費用、股利期初時從零開始保留盈餘必須反應前期的收入、費用、股利 15 RECORDINGCLOSINGENTRIES結帳分錄IncomeSummary損益彙總isatemporaryaccount(onlyusedfortheclosingprocess)thatcontainsacreditforthesumofallrevenues(andgains)andadebitforthesumofallexpenses(andlosses).包括收入總數寫在貸方，費用總數寫在借方Itsbalanceequalsnetprofitornetlossanditistransferredtotheretainedearnings.產生的淨利或淨損結清至保留盈餘Nextthedividendsaccountbalanceistransferredtotheretainedearnings.將股利結清至保留盈餘 16 RECORDINGCLOSINGENTRIES結帳分錄12損益表科目3(臨時性科目)損益彙總4 17 RECORDINGCLOSINGENTRIESPermanentAccountsnotclosedatperiod-end2016/12/31StatementofChangesinEquityR/E$3,7852016/1/1IncomestatementRevenues$0Expenses$02016/12/31IncomestatementRevenues$8,150Expenses$4,365Netprofit$3,7852016/12/31StatementofFinancialPositionR/E$3,785Closed2017/1/1IncomestatementRevenues$0Expenses$02017/1/1StatementofChangesinEquityR/E$3,7852017/1/1StatementofFinancialPositionR/E$3,785 18 EXHIBIT4.3FOUR-STEPCLOSINGPROCESS 19 EXHIBIT4.3 20 21 RECORDINGCLOSINGENTRIESApost-closingtrialbalance(結帳後試算表):alistofpermanentaccountsandtheirbalancesfromtheledgerafterallclosingentrieshavebeenjournalizedandposted.列示所有永久性帳戶及其結帳後餘額的報表 22 RECORDINGCLOSINGENTRIESTheaimofapost-closingtrialbalanceistoverifythattotaldebitsequaltotalcreditsforpermanentaccountsand永久性帳戶借貸是否平衡alltemporaryaccountshavezerobalances.所有暫時性帳戶都為零 23 EXHIBIT4.6POST-CLOSINGTRIALBALANCE 24 EXHIBIT4.7STEPSINTHEACCOUNTINGCYCLE(會計循環):產生報表所需的步驟迴轉 25 ACCOUNTINGCYCLE會計循環說明分析交易：分析交易以準備做分錄做分錄：在日記簿裡記錄借貸科目過帳：將日記簿裡借貸資料轉至總分類帳簿編製調整前試算表：彙整調整前總分類帳簿的帳戶及其餘額調整：做調整分錄並過帳編製調整後試算表：彙整調整後總分類帳簿的帳戶及其餘額編製財務報表：利用調整後試算表編製財報結帳：結清所有暫時性帳戶並過帳編製結帳後試算表：檢視結帳程序的正確性回轉(可選擇)：選定某些調整分錄做回轉(附錄4A) 26 CLASSIFIEDSTATEMENTOFFINANCIALPOSITION分類後財務狀況表分類後財務狀況表將資產及負債再加以組織分類，以提供更有用的資訊給決策者Currentorshort-termitemsarethoseexpectedtocomedue(bothcollectedandowed)withinthelongerofoneyearorthecompany’snormaloperatingcycle.流動（短期）資產：預期在一年或一個營業循環內（取長的）會變現、耗用掉的資源 27 CLASSIFICATIONSTRUCTURECurrentitems流動項目arethoseexpectedtocomedue(eithercollectedorowed)withinoneyearorthecompany’soperatingcycle,whicheverislonger.是預期在一年或一個營業循環內（取長的）會變現、耗用掉的項目Theoperatingcycle營業循環isthetimespanfromwhencashisusedtoacquiregoodsandservicesuntilcashisreceivedfromthesaleofgoodsandservices.是指付現取得商品或服務，到提供商品或服務而收現所需要的時間Servicecompany:Payingemployeeswhoperformtheservice~receivingcashfromcustomers.服務業的營業循環：支付薪水給員工，到員工提供服務給顧客而收現 28 CLASSIFICATIONCATEGORIESCurrentassets(alsocalledshort-termassets)流動資產（短期資產）arecashandotherresourcesthatareexpectedtobesold,collected,orusedwithinoneyearorthecompany’soperatingcycle,whicheverislonger.預期在一年或一個營業循環內(取長的)會出售、變現、耗用完的資源Noncurrentassets(alsocalledlong-termassets)非流動資產（長期資產）areassetsnotusedupwithinoneyearortheoperatingcycle,whicheverislonger.不預期在一年或一個營業循環內（取長的）會耗用完的資源 29 CLASSIFICATIONCATEGORIESCurrentliabilities(alsocalledshort-termliabilities)流動負債（短期負債）areobligationsduetobepaidorsettledwithinoneyearortheoperatingcycle,whicheverislonger.預期在一年或一個營業循環內（取長的）必須償還的義務Noncurrentliabilities(alsocalledlong-termliabilities)非流動負債（長期負債）areobligationsnotduewithinoneyearortheoperatingcycle,whicheverislonger.Equity權益istheowner’sclaimonassets.Twomainsubsections,sharecapital股本andretainedearnings保留盈餘.是業主對淨資產的請求權 30 EXHIBIT4.9EXAMPLEOFACLASSIFIEDSTATEMENTOFFINANCIALPOSITIONCurrentassetsareexpectedtobesold,collected,orusedwithinoneyearorthecompany’soperatingcycle,whicheverislonger.流動資產是預期在一年或一個營業循環內（取長的）會出售、變現、耗用完的資源Noncurrentassetsareassetsnotusedupwithinoneyearortheoperatingcycle,whicheverislonger.非流動資產 31 EXHIBIT4.9Noncurrentliabilitiesareobligationsnotduewithinoneyearorthecompany’soperatingcycle,whicheverislonger.Currentliabilitiesareobligationsduewithinoneyearorthecompany’soperatingcycle,whicheverislonger.流動負債是預期在一年或一個營業循環內(取長的)必須償還的義務 32 Equityistheowner’sclaimontheassets.權益是業主對淨資產的請求權EXHIBIT4.9Equityistheowner’sclaimontheassets.權益是業主對淨資產的請求權 33 CurrentAssetsCurrentLiabilitiesCURRENTRATIO流動比率Helpsassessthecompany’sabilitytopayitsdebtsinthenearfuture有助於評估企業短期償債的能力CurrentRatio=CurrentAssetsCurrentLiabilitiesNestléThecurrentratioofacompanygivesusagoodindicationofthecompany’sabilitytopayitsdebtswhentheyfalldue.Thecurrentratioiscalculatedbydividingcurrentassetsbycurrentliabilities.Basedonitscurrentratio,Nestlé’sliquiditypositionhasremainedquitestableovertheyears.Furtheranalysiscanbedonebycomparingitsratioswithcompetitorsandtheindustryaverage. 34 不用印 35 4A–REVERSINGENTRIESReversingentriesareoptional.Theyarerecordedinresponsetoaccruedassetsandaccruedliabilitiesthatwerecreatedbyadjustingentriesattheendofareportingperiod.Thepurposeofreversingentriesistosimplifyacompany’srecordkeeping.Wewillnowseehowtheaccountingforourpayrollaccrualwillbehandledwithandwithoutreversingentries.Reversingentriesareoptional.Theyarerecordedinresponsetoaccruedassetsandaccruedliabilitiesthatwerecreatedbyadjustingentriesattheendofareportingperiod.Thepurposeofreversingentriesistosimplifyacompany’srecordkeeping.Wewillnowseehowtheaccountingforourpayrollaccrualwillbehandledwithandwithoutreversingentries. 36 RecalloursalaryaccrualatDecember31,2016,forouroneemployeeRecalloursalaryaccrualatDecember31,2016,forouroneemployee.TheadjustingentrywastodebitSalariesExpenseandcreditSalariesPayablefor$210.Ifwedonotusereversingentries,therewillbenoentryonJanuary1,Instead,thenextentrywillbemadewhensalaryispaidonJanuary9,2017.Ifweelecttousereversingentries,anentryonJanuary1,2017isnecessary.Wewillreversetheaccrualmadeattheendof2016,withadebittoSalariesPayableandacredittoSalariesExpensefortheamountoftheaccrualof$210.NoticethatonJanuary1,2017,wehaveanabnormalbalanceintheSalariesExpenseaccount.Theexpenseaccounthasacreditbalanceof$210.WewillnowmoveontoJanuary9,2017,thenextpayday,andlookatthejournalentrytorecordthepaymenttoouremployee. 37 WithoutReversingEntriesWithReversingEntriesWhenwewerepreparingadjustingentrieswedidnotmakereversingentries.Asaresult,wehadarathercomplexjournalentrytorecordthepaymentofpayrollandrecordingtheproperpayrollexpenseinThejournalentrywemadewastodebitSalariesExpensefor$490(theamountactuallyearnedbytheemployeein2017),debitSalariesPayablefor$210(resultingfromouradjustingentry)andcreditcashfor$700.Somebookkeepersmayforgettoeliminatethesalariespayableaccountwhenrecordingthepayrollandthiswillcauseanerrortooccurin2017.Ifweelectedtousereversingentries,wemadetheJanuary1,2017entry,andonthepaydaywewillmerelydebitSalariesExpensefor$700andcreditCashforthesameamount.Remember,salariesexpensestartedtheyearwithanabnormalcreditbalanceof$210,thesalariesexpensefor2017isequalto$490($700less$210creditbalance). Downloadppt"COMPLETINGTHEACCOUNTINGCYCLE授課老師:方郁惠課程名稱:會計學(初會)" Similarpresentations LOGO.河南财政税务高等专科学校2Chapter15.TheBalanceSheet简要介绍三个主要财务报表编制资产负债表的主要目的资产负债表的主要内容如何编制常规的资产负债表知识点复习. 智慧老伯的一席話原稿:溫Sir中譯:老柳Amanof92years,short,verywell-presented,whotakesgreatcareinhisappearance,ismovingintoanoldpeople’s. 中国公民和美国商业实体ChinesePersonandU.S.BusinessEntities. 胸痛中心的时间流程管理上海胸科医院方唯一. 15-1“我做得如何??”現金流量表第十五章Thischapterexplainshowtoclassifytransactionsasoperating,investing,orfinancingactivities,anditexplainshowtocreate. 会计要素与会计恒等式AccountingElementsandEquation 會計學Ⅰ2第章會計之基本法則製作老師：吳振豪/中壢高商教師發行公司：龍騰文化事業股份有限公司結束. 會計要素與記錄規則AccountingElementsandRulesofDebitandCredit CHAPTER2會計科目與借貸法則. ERP財會模組財會模組. 會計學/AccountingSummer2010 會計要素與記錄規則AccountingElementsandRulesofDebitandCredit 第5章资金的时间价值. 会计专题上海财经大学职业技术学院金星2006学年版 第十二章　為企業財源把關：財務管理. 基础会计. 宏观经济学N.GregoryMankiw上海杉达学院. AccountingNTUQF 高中企業、會計與財務概論1(c)會計導論第一部份香港會計準則與考試擬題的配合及分析講者楊志雄先生. 會計學(上)第四章調整4-1調整的意義4-2會計基礎4-3期末應行調整的事項4-4轉回分錄摘自林蕙真老師課程專區. Similarpresentations Aboutproject SlidePlayer 条款 反馈 隐私 反馈 ©2021slidesplayer.comInc.Allrightsreserved. 搜索 Tomakethiswebsitework,weloguserdataandshareitwithprocessors.Tousethiswebsite,youmustagreetoourPrivacyPolicy,includingcookiepolicy. Iagree.     AdsbyGoogle