会计学原理 英文版 第21版 第二章 Analyzing and Recording Transactions

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1、AnalyzingandRecordingTransactionsChapter2C1AnalyzingandPostingProcessTheaccountingprocessidentifiesbusinesstransactionsandevents,analyzesandrecordstheireffects,andsummarizesandpresentsinformationinreportsandfinancialstatements.Thesereportsandstatementsareusedformakinginvesting,lending,a

2、ndotherbusinessdecisions.SalesTicketsBankStatementsPurchaseOrdersChecksSourceDocumentsBillsfromSuppliersEmployeeEarningsRecordsC1Anaccountisarecordofincreasesanddecreasesinaspecificasset,liability,equity,revenue,orexpenseitem.TheAccountandItsAnalysisThegeneralledgerisarecordcontaininga

3、llaccountsusedbythecompany.C2TheAccountanditsAnalysisOwner,CapitalOwner,WithdrawalsC2LandEquipmentBuildingsCashNotesReceivableSuppliesPrepaidAccountsAccountsReceivableAssetAccountsAssetAccountsC2AccruedLiabilitiesUnearnedRevenueNotesPayableAccountsPayableLiabilityAccountsLiabilityAcco

4、untsC2EquityAccountsRevenuesOwner’sCapitalOwner’sWithdrawalsExpensesEquityAccountsC2TheAccountanditsAnalysisC2Revenuesandowner’scontributionsincreaseequity.Expensesandowner’swithdrawalsdecreaseequity.LedgerandChartofAccountsTheledgerisacollectionofallaccountsforaninformationsystem.Aco

5、mpany’ssizeanddiversityofoperationsaffectthenumberofaccountsneeded.Thechartofaccountsisalistofallaccountsandincludesanidentifyingnumberforeachaccount.C3DebitsandCreditsAT-accountrepresentsaledgeraccountandisatoolusedtounderstandtheeffectsofoneormoretransactions.C4LiabilitiesEquityAsse

6、ts=+Double-EntryAccountingC4Double-EntryAccountingC4Hereistheexpandedaccountingequationshowingtheequitysection.Double-EntryAccountingAnaccountbalanceisthedifferencebetweentheincreasesanddecreasesinanaccount.NoticetheT-Account.C4JournalizingandPostingTransactionsP1Dollaramountofdebitsand

7、creditsJournalizingTransactionsTransactionDateTransactionexplanationTitlesofAffectedAccountsP1BalanceAccountColumnT-accountsareusefulillustrations,butbalancecolumnledgeraccountsareusedinpractice.P1PostingJournalEntriesP11AnalyzingTransactionsA1Double-entryaccountingisusefulinan