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;Ye and Sun Accounting English ;Ye and Sun Accounting English ;;1.2 Forms of organization ;1.3 Framework for Preparation and presentation of financial statements;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Stockholders’ Equity;+10,000;+10,000;+10,000;+10,000;+10,000;+10,000;+10,000; 6,820 + 630 + 5,000 = 250 + 10,000 + 2,200
现金 应收账款 设备 应付账款 股本 留存收益;Companies prepare four financial statements from the summarized accounting data:;Income Statement;Income Statement;Retained Earnings Statement;Balance Sheet;Reports the assets, liabilities, and stockholders’ equity at a specific date.
Assets listed at the top, followed by liabilities and stockholders’ equity.
Total assets must equal total liabilities and stockholders’ equity.;Statement of Cash Flows;Statement of Cash Flows;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Chapter 2;2.1 Economic events and source documents经济业务和原始凭证;Using of an accounts
Increases are recorded on
one side of the T-account,
and decreases are recorded
on the other side.
……;Ye and Sun Accounting English ;Each account is assigned a unique number in the company’s chart of accounts 科目表.
Commonly used asset accounts include:
Cash
Accounts receivable
Equipment
Buildings
Land
……
;Commonly used liability accounts include:
Accounts payable
Notes payable
Salaries or Wages payable
Commonly used equity accounts include:
Owner’s capital
Owner’s withdrawals/dividends
Revenues
Expenses
……
;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;Ye and Sun Accounting English ;2.3 2.4 Acco
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