会计循环(会计学基础-北大,黄慧馨、伍利娜).pptVIP

会 计 循 环;会 计 循 环;试 算;试 算 表;试 算 表 ——错误原因;试 算 表 ——无法发现的错误;会 计 记 帐 基 础;调 整 帐 项;工 作 底 稿;基本财务报表;会 计 帐 户;结 帐 方 法;REVIEW;Financial Accounting Information;Financial Accounting Information;The Accounting Identity;A = L + OE;A = L + OE;Account Name;ASSETS;The Revenues account is affected by debits and credits as follows:;The Expenses account is affected by debits and credits as follows:;The Accounting Cycle;At the end of the accounting period: Prepare unadjusted trial balance. Journalize and post adjusting journal entries. Prepare adjusted trial balance. Prepare financial statements. Journalize and post closing journal entries. Prepare post-closing trial balance.At the beginning of the next period: Journalize and post reversing journal entries.;Step 1: Identify Transactions or Events to be Recorded;Step 1: Identify Transactions or Events to be Recorded;Step 1: Identify Transactions or Events to be Recorded;Step 1: Identify Transactions or Events to be Recorded;Step 2: Journalize Transactions and Events; On January 1, 19X7, Caldwell Company borrows $10,000 from the bank. Prepare the appropriate journal entry for the above transaction.;Two accounts are affected: Cash is increased by $10,000. Notes Payable is increased by $10,000.;Two accounts are affected: Cash is increased by $10,000. Notes Payable is increased by $10,000.;Two accounts are affected: Cash is increased by $10,000. Notes Payable is increased by $10,000.;Step 3: Posting From Journals to Ledger;Step 3: Posting From Journals to Ledger; Start with the entry from the General Journal.;Next, find the appropriate page in the General Ledger for Cash;Identify the information to be posted to the General Ledger;Enter the information to be posted into the General Ledger.;Enter the information to be posted into the General Ledger.;Step 4: Prepare Unadjusted Trial Balance;Trial Balance - Example;Trial Balance - Example;Step 5: Journalize and Post Adjusting Journal Entries;Step 5: Journalize and Post Adjusting J