会计学英文版课件.pptx

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1、AnalyzingTranscationChapter2PrinciplesofaccountingAPPLE,INC.™Howdoyouorganizeallofmessages?Campniesdevelopanorganizedmethodforprocessing,recording,andsummarizingfinancialtranscations.WhenApplesellsaniPhoneonlineoratTheAppleStore,acustomerhasmanyoptionstopayforit.Inordertoanalyzeonlytheinformati

2、onrelatedtoApple’scashtranscations,thecompanymustrecordorsummarizeallthesesimilarsalesusingasinglecategoryor“cash”account.OneTwoThreeFourDescribethecharacteristicsofanaccountandachartofaccounts.Describeandillustratejournalizingtransactionusingthedouble-entryaccountingsystem.Describeandillustrat

3、ethejournalizingandpostingoftransactionstoaccounts.Prepareanunadjustedtrialbalanceandexplainhowitcanbeusedtodiscovererrors.Thischapterpresentsmorepracticalandefficientrecordingmethodsthatmostcompaniesuse.~UsingAccountstoRecordTransactionsAsaresult,accountingsystemsaredesignedtoshowtheincreasesa

4、nddecreasesineachaccountingequationelementasaseparaterecord.Thisrecordiscalledanaccount.Anaccount,initssimplestformHasthreeparts01Atitlewhichisthenameoftheaccountingequationelementrecordedintheaccount.0203Aspaceforrecordingdecreasesintheamountofelement.Aspaceforrecordingincreasesintheamountofel

5、ement.TheTaccountTheaccountformthepresentedblowediscalledaTaccountbecauseitresemblestheletterT.LeftsidedebitTitleRightsidedebitIncreasesinassetsarerecordedonthedebit(leftside)oftheaccount.Decreasesinassetsarereportedonthecredit(rightside)oftheaccount.Theexcessofthedebitsofanassetaccountoveritsc

6、reditsisthebalanceoftheaccount.ChartofAccountsAgroupofaccountsforabusinessentityiscalledaledger.Alistoftheaccountsintheledgeriscalledachartofaccounts.Thebalancesheetaccountsarelistedfirst,inorderofassets,liabilities,andowner’sequity.Theincomestatementaccountsarethenlistedintheorderofrevenuesand

7、expense.assetsLiabilitiesOwner’sequityAssetsareresourcesownedbythebusinessentity.①Includeaccountspayable,notespayable,andwagespayable.②Unearnedrevenues——cashreceivedbeforeservicesaredeilveredcreatesaliabilitytoperformtheservices.O