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大小:2.83 MB
页数:36页
时间:2019-10-07
《会计学原理 英文版 第21版 第二章 Analyzing and Recording Transactions》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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