大连理工大学出版社-实用会计英语课件(全).ppt

Introduction of accounting Accounting Profession Public Accountants The Work of Public Accountants Work for their own compay Work for other accouting companies provide accounting services to individuals, businesses, and governments Concentrate on tax matters Specialize in forensic accounting Government Accountants The Work of Government Accountants Keep and examine the records of government units administer and formulate budgets, to track costs and to analyze programs They must follow special procedures and regulations and reports for government officials Management Accountants Work of Management Accoutants Provide the management advice about capital budgeting and business analysis Record and analyze the financial accounting information, market share, competition, and expansion opportunities of the company Internal Auditors Work of Internal Auditors Take training to keep skills up to date. Create and develop auditing systems for companies or agencies. Conduct research to learn auditing needs for companies or individuals. Determine and record the value of real property. Analyze the financial data and records to ensure that they comply with legal and financial standards. Long-term Assets computer software patents Copyrights Trademark brand name Franchises motion picture films customer lists mortgage servicing rights Licenses import quotas customer and supplier relationships. Revenues Accounts Sales Revenue Service Revenue Photocopy Fees Earned … Expense Accounts Wages Expense Taxes Expense Interest Expense Supplies Expense … Ledgers General Ledger Posting Posting General Journal General Journal General Journal General Journal Cash Cash George Ross, Capital Prepaid Rent Office Equipment Accounts Payable General Journal Photocopy Fees Earned $3,400 George Ross, Withdrawals Office Salary Expenses Trial Balance Trial Balance Errors Calculate a ledger account balance wrongly. Summarize the debits and credits of the t