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1、第六章货币资金和应收项目ChangesinAccountingMethods,etc.AccountingpoliciesAccountingestimationsAccountingerrorsHowtoaccountforthechangesinaccountingpoliciesandestimationsHowtocorrectaccountingerrors:significantornotretrospectiveapplication:changesinaccountingpolicies,significantaccountingerrors,andtheabuseof
2、changesinaccountingestimationprospectiveapplication:changesinaccountingestimations,insignificantaccountingerrorsChangesinAccountingMethods,etc.Suppose,2002年6月发现2001年有一笔销售未入帐，款项尚未收到，售价为10,000,000，销售成本为8,500,000，无税收等其他影响因素2001年若进行会计处理，应该如下：（1）Dr.AccountsReceivable10,000,000Cr.SalesRevenue10,000,00
3、0（2）Dr.CostofG.S.8,500,000Cr.Inventory8,500,000（3）Dr.SalesRevenue10,000,000Cr.CostofG.S.8,500,000IncomeSummary1,500,000（4）Dr.IncomeSummary1,500,000Cr.RetainedEarnings1,500,0002002年发现，作为重大会计差错进行更正，追溯调整：Dr.AccountsReceivable10,000,000Cr.Inventory8,500,000RetainedEarnings1,500,000ChangesinAccountin
4、gMethods,etc.AccountsReceivablebalanceon2001.12.31:100,000,000in2001,theappliedmethodofbaddebtsaccountingwasspecificwrite-offmethod.In2002,changetoallowancemethod.Usingretrospectiveapplicationmethodtoaccountforthechange.*let’sassume:percentageofaccountsreceivablebalance:8%Dr.RetainedEarnings8,00
5、0,000Cr.AllowanceforBadDebts8,000,000(supposethereisnotaxeffect)ChangesinAccountingMethods,etc.AccountsReceivablebalanceon2001.12.31:100,000,000in2001,theappliedmethodofbaddebtsaccountingwasallowancemethod,thebaddebtspercentageofaccountsreceivablewas20%In2002,changethebaddebtsratioestimationto8%
6、.Usingprospectiveapplicationmethodtoaccountforthechange.*let’sassume:balanceofaccountsreceivableon2002.12.31:80,000,000,andtherewasnorecognitionofspecificbaddebtsin2002.Dr.AllowanceforBadDebts13,600,000Cr.AdministrativeExpense13,600,000TakingBigBathorIncomeSmoothing学习目的1.了解我国关于现金和银行结算的有关规定；2.了解备
7、用金的核算方法；3.掌握银行余额调节表的编制；4.掌握商业汇票的核算方法；5.了解货币资金的内部控制制度；6.掌握应收账款的核算方法；7.掌握坏账的计算和核算方法；8.掌握应收票据及其贴现的核算方法。本章内容第一节货币资金及其内部控制一、现金二、银行存款(一)银行存款的结算方式(二)银行存款的会计处理三、其他货币资金四、货币资金的内部控制本章内容（续）应收项目一、应收账款二、应收票据和应收票据贴现三、其他应收款现金这里的现金是指库存现金，即企业
