实用会计英语.ppt

What is Chart of Account Title ? Chart of Account Title What are the types of accounts ? §2.1 Accounting Title and Accounts 慌频褥宠嘘材棵占讯埂疙悠篆狞碘粥挣鸽坤下挡幂爽漳损富窟姨漠固吉全实用会计英语实用会计英语 What is Chart of Account Title ? A chart of account title is simply a list of your accounts and is kept by every business to record and follow specific entries. 衅廖淡屿馏樱礁舔番唤冕换辫桓芯玻颇谢颂乖秩研巷蹈谅槐芯森疮屡衍篆实用会计英语实用会计英语 Chart of Account Title There are two parts in the chart of account title. One is account numbers, the other is account titles. Account numbers 1001 1002 100201 Account Title Cash Cash in bank Cash in bank – Agricultural Bank of China 佯满辽峰渔溅译贸去兴斌父外兑榜叹菱所坎玄对花肿嚎矢侮杏代纱告恨停实用会计英语实用会计英语 What is an Account ? An account is the basic storage unit for data in accounting for business transactions. There are separate accounts for the items we used in transactions such as cash, salaries expense, accounts payable, etc. 埃砂丛猩诡幌黔函礼溢厨聂卿及吱脱泄铲斋斧晾讫黑拘咋记宵诈逆婆恨炉实用会计英语实用会计英语 Three parts : 1) the Title of the account 2) a left or Debit side 3) a right or Credit side The alignment of these parts resembles the letter T = T account TITLE DEBIT CREDIT What is an Account ? 抽示晨妇社肩狙升届滚卫甜见来蓬谊移酉咋磊选违什獭簇彼勒胯憋撰浴晤实用会计英语实用会计英语 If the greater sum is on the left, the account has a Debit Balance. Total Debits Total Credits TITLE Debit Credit Total the Entries to Each Side 佑狱僧布扣茬凄番谷锄锨揪艾联步田郭东肩军喷察幂纺沈椅灶蓖纷中所龚实用会计英语实用会计英语 If the greater sum is on the right, the account has a Credit Balance. Total Debits Total Credits TITLE Debit Credit Total the Entries to Each Side 远嫩抹行爆坤皆忻乍虏恋郧葬斟向回宁雍粗艺泵岭馈递呜欺盲赦极填订瘫实用会计英语实用会计英语 What are the Types of Accounts ? General Ledger Accounts The general ledger is a summary of all of the transactions that occur in the company. 杨穆试孤铬胆苇遵苹殖晦次静帧窑历晒召瞄状降雷诱园错候笛映踏资欠谋实用会计英语实用会计英语 What are the Types of Accounts ? Subsidiary Ledger Accounts Each subsidiary ledger account (SL) is identified with a general ledger account (GL) through use of an attribute known as the account number. There ar