Fundamental accounting principles 设备 equipment 费用账户 办公设备 office equipment（计算机 computer） Expense accounts 商店设备 （柜台、陈列柜、梯子、收银机） Store equipment （counters、showcases、ladders、hoists） 建筑物（商铺 、办公室、仓库、厂房） Buildings （Stores、offices、warehouses、factories） 土地 land 土地账户 land account
? 负债类账户 liability accounts
负债人：creditors are individuals and organizations that own the right to receive payment from a company.
应付账款 accounts payable
应付票据 短期 short-time note payable account
note payable 长期 long-time note payable account
预收账款 订阅费 礼品券 运动队记季票
Unarthed revenue magazine subscription gift certificate season tickets sales by sports team
订阅费 商品销售收入 票款收入
Unarthed subscription Unarthed store sales Unarthed ticket revenue 应计负债 应付工资 wages payable Accrued liabilities 应缴税收 taxes payable
付利息 interest payable
? 所有者权益类账户 equity accounts
权益 所有者资本 owner’s capital Equity 所有者提取 owner’s withdrawals
所有者收入revenues
Fundamental accounting principles
所有者费用 expenses
收入账户 销售收入 sales
Revenue accounts 佣金收入 commissions earned
专业费用收入 professional fees earned 租金收入 insurancerent earned 利息收入 interest revenue
费用账户 广告费 advertising expense expense accounts 储藏费 store supplies expense
办公室职员工资费 office salaries expense 租金费 rent expense
公共事业支出费 utilities expense 保险费 insurance expense
2. 交易分析与会计处理
Analyzing and recording transactions
? 分类账：Ledger ：the collection of all accounts for an information system ? 会计科目表 chart of accounts 编号列表
? T形账户是理解一项或多项交易所带来的影响的一个工具
T-account represent a Ledger account and is a tool used to understand the effects of one more transactions.
账户名称
左：借方 右：贷方 Dr Cr 账户余额：account balance 借方余额：debit balance
Fundamental accounting principles
贷方余额：credit balance 零余额：zero balance
? 复式记账法 : 每一笔交易至少会和对两个账户产生影响，要在这两个账户中分别记录。
Double-entry accounting : each transaction affect and be recorded in，at least two accounts. ? 登记日记账和过账 1.分析交易活动与原始凭证
Journalizing and posting transactions analyze transaction & source document
2.运用借贷记账法
Apply double-entry accounting
3.登记日记账记录（普通日记账 general journal） Record journal entry
4.将会计分录过入总分类账Post entry to Ledger （普通日记账general journal 总分类账Ledger）
? 登入日记账 交易日期 date of transaction
jornalizing transactions 涉及的账户名称 titles of affected accounts 借贷金额 dollar amount of each debit and credit 交易活动说明（内容摘要）explanation of the transaction 过账索引 posting reference （PR）column ? 三栏式账户 balance column account
与T形账户相似之处： 都没有借方栏、贷方栏
It’s similar to a T-account in having columns for debits and credits. 不同之处： 三栏式账户增设了“交易日期、内容摘要、余额”三栏 It’s different in including transactions date and explanation columns.
Fundamental accounting principles
? 过账 posting journal entries
1. 确定分录过入总分类后应借记的账户，填写分录日期。在PR栏中填写日记账页码，填
写借方金额，填写对方余额。（字母G代表general journal）
Identify the Ledger account that is debited in the entry. Then，in then Ledger，enter the entry date，the journal and Page in the PR column，the debit amount and the new balance of the ledger account.
2. 将总分类账的账面编号填入日记账的PK栏
Enter the Ledger account number in the PR column of the journal. 3. 贷方 重复
Repeat the first two steps for credit entries and amounts. 4. 贷方 重复
Repeat the first two steps for credit entries and amounts.
? 交易活动分析 实例分析 16笔业务
analyzing transactions---an illustration 会计等式分析 accounting equation analysis
3. 试算平衡 Trial balance
1.试算平衡表：是指某一时点上的各种账及其余额飞列表
Trial balance：is a list of accounts and their balances at a piont in time.
2.编制计算平衡表 1.列出每个账户的名称及其余额
Preparing a Trial balance list each account title and its amount(from ledger)in the trail balance.
2.算借方账户余额合计和贷方账户余额合计
Computer the total of debit balances and the total of credit balances.
3.检验借贷是否相等
Fundamental accounting principles
Verify (prove) total debit balances equal total credit balances.
3.如何查找和更正错误？ 6步
Searching for and correcting errors 6 steps
4.利用计算平衡表编制财务报表 using a trial balance to prepare financial statements 1) 损益表 IS income statement
2) 所有者权益表 SE statement of owner’s equity 3) 资产负债表 BLS balance sheet
Chapter 3 Adjusting Accounts and Preparing Financial Statements
第三章 调整账户和编制财务报表
1.会计分期与会计报告 timing and reporting
1.会计期间 the accounting period 会计分期原则 time period principles
会计或报告期间 accounting or reporting period 年度财务报表 annual financial statements 中期财务报表 interim financial statements 会计年度 fiscal year
自然营业年度 natural business year
2.权责发生制和收付实现制 Accrual basis verse Cash basis 权责发生制（会计） Accrual basis accounting 收付实现制（会计） Cash basis accounting