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会计学英语电子版课件03
Chapter 3The Accounting Information System Analyze the effect of business transactions on the basic accounting equation. Explain what an account is and how it helps in the recording process. Define debits and credits and explain how they are used to record business transactions. Identify the basic steps in the recording process. Chapter 3The Accounting Information System Explain what a journal is and how it helps in the recording process. Explain what a ledger is and how it helps in the recording process. Explain what posting is and how it helps in the recording process. Explain the purposes of a trial balance. Transaction Analysis Transaction Analysis: the process of identifying the specific effects of economic events on the accounting equation. Each transaction has a dual (double-sided) effect on the accounting equation. Transaction Analysis If an individual asset is increased, there must be a corresponding: Decrease in another asset, or Increase in a specific liability, or Increase in stockholders’ equity Transaction Analysis Two or more items can be affected Example: purchase computer for $10,000 by paying $6,000 in cash and signing a note for $4,000 Let’s Practice! Event 1 – Investment of Cash by Stockholders Event 2 – Note Issued in Exchange for Cash Event 3 – Purchase of Office Equipment for Cash Event 4 – Receipt of Cash in Advance from Customer Event 5 – Services Rendered for Cash Event 5 – Services Rendered, WHAT IF these were performed “on account”? Event 6 – Payment of Rent Event 7 – Purchase of Insurance Policy with Cash Event 8 – Purchase of Supplies on Credit Event 9 – Hiring of New Employees Event 10 – Payment of Dividend Event 11 – Payment of Cash for Employee Salaries Debits and Credits Examples Whichever side you increase is the normal balance! Normal Balances for Assets and Liabilities Normal Balances for Stockholders’ Equity Normal Balances for Expenses and Revenues Expansion of Basic Equation Review Review Basic Steps in the R
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