常用会计分录(美国参考标准).pdf

An Introduction to Financial Accounting Summary of Common Transactions and Accounts Examples of Common Transactions • The following slides review the most commonly-used accounts and shows the transactions that generally affect these accounts • Note that you will learn additional transactions for many of these accounts later on—these are just the basic transactions • Also, there are additional accounts that we will learn later on—this is the basic set to get you started. Typical Current Assets Cash Marketable Securities (short-term, liquid investments) Accounts Receivable (amounts owed by customers on sales) Notes Receivable (amounts owed by noncustomers on loans) Interest Receivable (accrued revenue not yet received in cash) Inventory (costs of goods available for sale) Prepaid Expenses (rent, insurance, etc.—deferred expenses) Accounts Receivable • Sell products to customers Dr. Accounts Receivable (+A) 100 Cr. Sales (+R, +SE) 100 • Collect cash from customers Dr. Cash (+A) 80 Cr. Accounts Receivable (-A) 80 Accounts Receivable Beg. Balance 1,000 Sales (Revenue) 100 80 Collections (Cash) End. Balance 1,020 Notes Receivable • Lend money Dr. Notes Receivable (+A) 100 Cr. Cash (-A) 100 • Collect cash principal on loan Dr. Cash (+A) 100 Cr. Notes Receivable (-A) 100 Notes Receivable Beg. Balance 1,000 Cash payment 100 100 Collect Cash Principal End. Balance