会计 皮尔森 Chapter 4 (MoMstudents)ppt课件.ppt

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1、Chapter4CONSTRUCTINGFINANCIALSTATEMENTS1MBAACCOUNTINGLearningobjectivesAttheendofthischapteryoushouldbeableto:Recordbusinesstransactionsusingdoubleentrybookkeeping.ConstructaTrialBalance.UnderstandasimpleIncomeStatementandBalanceSheet.Identifythemainfinancialstatementsrequired.MBAACCOUNTING2Lectur

2、etopicsRecordingbusinesstransactionsThemainfinancialstatementsNote:LeaveoutsectiononIAS37Provisions&IAS10EventsAftertheBalanceSheetDate,pages102-111.MBAACCOUNTING3ThedualityoftransactionsEveryeconomictransactionofacompanyhastwoaspectstoit–givingandreceiving.e.g.Acompanypaysitssupplierforgoodsrecei

3、ved.Acompany’srecord-keepingmustcapturethedualityofthesetransactions.MBAACCOUNTING4Double-entrybookkeepingThisisoneofthesixstagesofaccounting.Themainsystemforrecordingeconomictransactions.Devisedover500yearsago.Youneedtounderstandthebasicsofthesubjectforstudyingotheraspectsofaccountinginlaterchapt

4、ers.MBAACCOUNTING5LedgerOriginallyallaccountingrecordswerekeptinlargebookscalledledgers.Theledgerscontainedmanyseparateaccounts.e.g.therewouldbeanaccountforeverycustomershowingeachpurchaseandpaymentmade.MBAACCOUNTING6TheprocessofdoubleentrybookkeepingForeverynewtransactiontwo“accounts”willbedrawnu

5、p.Accountsarekeptinaledger.Accountsaretwosided–thelefthandsideisknownasthedebitside,therighthandsideisthecreditside.Theserulesneverchange.MBAACCOUNTING7ReminderLEFTHANDSIDE(DEBIT)RIGHTHANDSIDE(CREDIT)MBAACCOUNTING8ExampleofanaccountDebitCreditDateDetailsoftransactionAmountDateDetailsoftransactionA

6、mountMBAACCOUNTING9ExamplesoftypesofaccountsAcashaccountThisrecordscashcomingintoandgoingoutofthebusinessPurchasesaccountsThisrecordsallthepurchasesofgoodsmadebythecompanySales(revenue)accountThisrecordsallsalesbythecompanyMachineryaccountThisrecordsallmachineryboughtbythecompanyMBAACCOUNTING10Rec

7、ordingtransactionsEverytransactionwillrequire:anentrybeingmadetothedebitsideofoneaccount;andthesamefinancialamountbeingenteredonthecreditsideofanotheraccount.Toknowwhetherweshoulddebitorcreditanentry,weneedrules.