会计职业基础英语教学课件作者严金波Project5课件.ppt

Project 4 Tasks: What tasks shall an accountant perform? Project 5 Processes: What accounting procedures shall be applied? Processes: What accounting procedures shall be applied? 1. To understand the concept of the accounting cycle and basic steps; 2. To learn to use recording vouchers, the categorized account summary and summary vouchers and other accounting procedures. Objectives: Project 5 Processes: What accounting procedures shall be applied? Brainstorming 1. Try to say these accounting terms in English 会计循环 记账凭证 账务处理程序 回转分录 编制工作底稿 递延费用 商业文书 编制财务报表 Project 5 Processes: What accounting procedures shall be applied? Brainstorming 1) In accounting practice, what basic steps consist of accounting cycle? 2) What is called bookkeeping procedures? 3) Why do accountants need to prepare a worksheet before making financial statements? 2. Discuss and answer the following questions. Project 5 Processes: What accounting procedures shall be applied? Introduction 5.1 Accounting Cycle 5.2 Bookkeeping Procedures 5.2.1 Bookkeeping procedure using recording vouchers 5.2.2 Bookkeeping procedures using categorized account summary 5.2.3 Bookkeeping procedure using summary vouchers Project 5 Processes: What accounting procedures shall be applied? 5.1 Accounting Cycle Project 5 Processes: What accounting procedures shall be applied? 5.1 Accounting Cycle The sequence of accounting procedures used to record, classify, and summarize accounting information is often termed the accounting cycle. The accounting cycle begins with the initial recording of business transactions and concludes with the preparation of formal financial statements summarizing the effects of these transactions upon the assets, liabilities, and owners equity of the business. The term “cycle” indicates that these procedures must be repeated continuously to enable the business to prepare new, up-to-date financial statements at reasonable intervals. Project 5 Processes: What accounting procedures shall be applied? T