基礎(chǔ)會(huì)計(jì)雙語(yǔ)教案

-.z.課程教案2014—2015學(xué)年第二學(xué)期課程名稱：會(huì)計(jì)英語(yǔ)課程性質(zhì)：必修課授課班級(jí)：涉外會(huì)計(jì)授課教師：舒教師所屬系〔部〕：商貿(mào)系總學(xué)時(shí)：40周學(xué)時(shí)：2Part1Basicofaccounting教學(xué)方法：講授法、實(shí)例法教學(xué)目的：掌握資產(chǎn)、負(fù)債和所有者權(quán)益的會(huì)計(jì)含義掌握復(fù)式記賬、貨幣計(jì)量、會(huì)計(jì)實(shí)體、持續(xù)經(jīng)營(yíng)以及資產(chǎn)計(jì)量原則熟悉資產(chǎn)負(fù)債表的特征了解資產(chǎn)負(fù)債表的主要科目重點(diǎn)和難點(diǎn)：重點(diǎn)：1.Fourbasicfinancialstatements2.Si*elementsofaccounting3.Conceptsthatgovernallaccounting難點(diǎn)：1.Conceptsthatgovernallaccounting學(xué)時(shí)分配：4課時(shí)講課4課時(shí)參考書(shū)目："根底會(huì)計(jì)"2006年7月第2版金躍武主編高等教育"企業(yè)會(huì)計(jì)準(zhǔn)則"〔財(cái)政部文件〕2006年中國(guó)財(cái)政經(jīng)濟(jì)"根底會(huì)計(jì)與實(shí)務(wù)"2005年7月第2版惠芝主編清華大學(xué)"根底會(huì)計(jì)"2005年7月第2版薛洪巖主編立信會(huì)計(jì)"初級(jí)會(huì)計(jì)實(shí)務(wù)"〔全國(guó)會(huì)計(jì)專業(yè)技術(shù)資格考試用書(shū)〕2004年9月第1版中國(guó)財(cái)政經(jīng)濟(jì)

Part1Basicofaccounting1.WhatisaccountinganditsroleinBusinessAccountingbranches2.FinancialstatementsBalancesheetInestatementStatementofcashflowsStatementofchangesinequityAssetsAssetsarevaluableresourcesownedbytheentity.Liabilitiesandequityshowthesourcesofassets.LiabilitiesLiabilitiesaretheentity’sobligationstooutsidepartieswhohavefurnishedresources.Creditors—whohaveaclaimagainsttheassetsintheamountshownastheliabilities.EquityPaid-incapital:providedbyequityinvestorsRetainedearnings:generatedfromprofitsEquityinvestorshaveonlyaresidualclaim.3.Conceptsthatgovernallaccounting(會(huì)計(jì)核算的根本概念)(1)Thedual-aspectconcept復(fù)式記帳概念Thefundamentalaccountingequation:Assets=Liabilities+Equity復(fù)式記帳特點(diǎn)在兩個(gè)或兩個(gè)以上相互聯(lián)系的賬戶中記錄一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，以反映資金運(yùn)動(dòng)的來(lái)龍去脈。以相等的金額記入相應(yīng)的賬戶，以便于檢查賬簿記錄的正確性。(2)Themoney-measurementconcept貨幣計(jì)量 Accountingreportsonlyfactsthatcanbee*pressedinmonetaryamounts.(3)Theentityconcept 會(huì)計(jì)實(shí)體 Abusinessisanentity;acollege,agovernment,achurcharealsoentities.(4)Thegoing-concernconcept持續(xù)經(jīng)營(yíng) Accountingassumethatanentitywillcontinuetooperateindefinitelyunlessthereisevidencetothecontrary.Becauseofthegoing-concernconcept,accounting[does/doesn’t]reportwhattheassetscouldbesoldforiftheentityceasetoe*ist.4.Conceptsthatgovernallaccounting(5)Theasset-measurementconcept資產(chǎn)計(jì)量Ifreliableinformationisavailable,anassetismeasuredasitsfairvalue.Thefairvalueofmostassetsisknownonthedatetheassetwasacquiredbecausethebuyerandtheselleragreedontheamount.Ingeneral,assetssuchasland,buildings,equipment,andinventorieshavethischaracteristic:Theirfairvaluecan’tbereliablymeasurede*ceptatthetimetheywereacquired.Theyarereportedatcostoranumberbasedoncost.Theassets-measurementconceptbinesbothtypesofassets:Ifreliableinformationisavailable,theamountofanassetismeasuredatits______;otherwisethemeasurementisbasedonits_______.Whymeasuringassetsatcost"Estimatingfairvalueofeachassetmaybee*pensiveandunreliable.Manyassetsarenotgoingtobesoldinthenearfuture.Theentityandthosewhouseitsbalancesheetthereforedon’tneedtoknowthefairvalueoftheseassets.Monetaryassets,fore*ample,cash,securitiesandbonds,arethosethathaveaclaimonaspecifiedamountofmoney.Land,buildings,equipmentandinventoryarenonmometaryassets.Ingeneral,monetaryassetsarereportedat________;Nonmonetaryassetsarereportedat___________.Thedual-aspectconcept:_______=________+________Themoney-measurementconcept:Accountingreportsonlythefactsthatcanbee*pressedin_________.Theentityconcept:Accountingarekeptforthe_______.Thegoing-concernconcept:Accountingassumesthatanentitywill______.Theasset-measurementconcept:Accountingfocusonthe_______ofmonetaryassetsandonthe______ofnonmonetaryassets.BalanceSheetItemsMostitemsonabalancesheetaresummariesofmoredetailedaccounts.Fore*ample,thecashisprobablylocatedinanumberofseparatebankaccounts,incashregistersandinpettycashbo*es.AssetsInordertocountasanassetinaccounting,anitemmustpassthreetests:1)mustbecontrolledbytheentity;2)mustbevaluabletotheentity;3)musthavebeenacquiredatameasurablecost.IfAblepanyrentsabuildingownedbyBakerpany,thisbuildingisanassetof________.Theemployeesofanentity[are/aren’t]assets.Ifabaseballclubownsacontractinwhichaplayeragreestoprovidehisservices,thecontract[is/isn’t]anasset.IfJonespanyhasbuiltupane*cellentreputationbecauseoftheconsistentlyhighqualityofitsproducts,thisreputation[is/isn’t]anassetsinaccounting.Whichofthesewouldqualifyasassetsofapanythatsellsdresses"A.Thepany’srighttocollectamountsowedbycustomers.B.Regulardressesheldforsale.C.Dressesthatnoonewantsbecausetheyhavegoneoutofstyle.D.Acashregisterinworkingcondition.E.Acashregisterthatdoesn’tworkandcan’tberepaired.AssetsCashandotherassetsthataree*pectedtobeconvertedintocashorusedupinthenearfuture,usuallywithinoneyear,arecurrentassets.Assetsthataree*pectedtobeusefulforlongerthanonefutureyeararecallednoncurrentassets.LiabilitiesLiabilitiescanberegardedeitherasclaimsagainsttheassetsorasoneofsourcesfromwhichtheassetswereacquired.LiabilitiesCurrentliabilitiesareclaimsthatbeeduewithina[short/long]time,usuallyin________.Noncurrentliabilitiesduewithina[short/long]time,usuallyin________.CurrentRatioThecurrentassetsandcurrentliabilitiesindicatetheentity’sabilitytomeetitscurrentobligations—CurrentRatio.thecurrentratio=currentassets/currentliabilities※acurrentratioofatleast2to1isdesirable.EquityEquityconsistsofcapitalobtainedfromsourcesthatarenotliabilities.Therearetwosourcesofequitycapital:1)TotalPaid-inCapital2)RetainedEarningsPaid-inCapitalPaid-inCapitalistheamountofcapitalsuppliedbyequityinvestors.Theequityinvestorsreceivesharesofstockasevidenceoftheirownership.ThePaid-inCapitalisreportedas:monstockAdditionalPaid-inCapitalRetainedEarningsRetainedEarningsrepresentsthoseamountsthathavebeenretainedintheentityafterpartofthepany’searningshavebeenpaidtoshareholdersintheformofdividends.RetainedEarnings=_____-_____2BalanceSheetChanges教學(xué)方法：講授法、實(shí)例法教學(xué)目的：掌握資產(chǎn)負(fù)債表中主要科目的含義熟悉、掌握交易對(duì)資產(chǎn)負(fù)債表的影響熟悉收入、費(fèi)用和利潤(rùn)的概念了解利潤(rùn)表的特征重點(diǎn)和難點(diǎn)：重點(diǎn)：1.Themeaningoftheprincipalitemsreportedonabalancesheet;2.Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet;3.Thenatureofine.難點(diǎn)：1、Howseveraltypesoftransactionschangetheamountsreportedonthebalancesheet學(xué)時(shí)分配：6課時(shí)講課6課時(shí)參考書(shū)目："根底會(huì)計(jì)"2006年7月第2版金躍武主編高等教育"企業(yè)會(huì)計(jì)準(zhǔn)則"〔財(cái)政部文件〕2006年中國(guó)財(cái)政經(jīng)濟(jì)"根底會(huì)計(jì)與實(shí)務(wù)"2005年7月第2版惠芝主編清華大學(xué)"根底會(huì)計(jì)"2005年7月第2版薛洪巖主編立信會(huì)計(jì)"初級(jí)會(huì)計(jì)實(shí)務(wù)"〔全國(guó)會(huì)計(jì)專業(yè)技術(shù)資格考試用書(shū)〕2004年9月第1版中國(guó)財(cái)政經(jīng)濟(jì)

1.ReviewPartSecuritiesarestocksandbonds.Theygivevaluablerightstotheentitythatownsthem,suchasTreasuryBonds.Marketablesecuritiesarethataree*pectedtobeconvertedintocashwithinayear.※Investmentinsafe,veryshort-termfunds,suchasmoneymarketfunds,areoftenincludedinthecashitemratherthaninmarketablesecurities.Theitemisthencalled“cashandcashequivalents〞.Accountreceivableisanamountthatisowedtothebusiness,usuallybyoneofitscustomers,asaresultoftheordinarye*tensionofcredit.E*ample:acustomer’smonthlyelectricbillInventoriesaregoodsbeingheldforsale,aswellassupplies,rawmaterialsandpartiallyfinishedproductsthatwillbesolduponpletion.Atruckownedbyanautomobiledealerforresaletoitscustomersisinventories.[T/F/Notgiven]Atruckownedbyanentityandusedtotransportitsowngoodsisinventories.[T/F/Notgiven]TangibleAssets&IntangibleAssetsTangibleAssets—havephysicalsubstance,canbetouched(Inventory,Plant,Equipment,Buildings,Trucks,Machines,etc.)IntangibleAssets—havenophysicalsubstance,can’tbetouched(PatentsandTrademarks,Goodwill,etc.)Afireinsurancepolicythatprotectstheentityagainstlossescausedbyfiredamage[is/isn’t]anasset.Andbecausethepolicycoversonlyashortperiodoftime,theassetisa[current/noncurrent]asset.Theinsurancepolicyhavenophysicalsubstance,e*ceptasapieceofpaper,soitisa(an)_________asset.PrepaidE*penseisthenameforintangibleassetsthatwillbeusedupinthenearfuture.Theyareintangiblecurrentasset,suchasprepaidinsurancepolicy.NoncurrentAssetsNoncurrentassetsaree*pectedtobeusedintheentityformorethan_________.(howlong)Property,PlantandEquipmentare_________.BalanceSheetshowsthe[cost/fairvalue]ofnoncurrentassets.E*hibit1alsoshowsthataportionofthecostofthisassethasbeensubtractedfromtheoriginalcostbecauseithasbeen“usedup〞.This“used-up〞portioniscalled______andtotals$_______.Afterthisamountissubtracted,theassetamountisshownas$______.Thisistheamountofcostthat[has/hasnot]beenusedup.In“NoncurrentAssets〞,wecanfind“Investment〞.TheInvestmentsitemconsistsofsecurities,suchasbonds.EvidentlyGarsdenpanydoesnotintendtoturntheseinvestmentsintocashwithin_______(howlong").Ifthesesecuritiesweree*pectedtobeturnedintocashwithinthatperiod,theywouldbelistedasacurrentasset,M__________.PatentsandTrademarksarerightstousepatentsandrightstovaluablebrandnamesorlogos.Theyareassetsbecause:1.theyare___________;2.theyare_________byGarsdenpany;3.theyareacquiredatameasurable_______.Goodwillariseswhenonepanybuysanotherpanyandpaysmorethanthevalueofitsnetidentifiableassets.GradypanyboughtBakerpany,paying$1,400,000cash.Bakerpany’sidentifiableassetswerejudgedtobeworth$1,500,000,andGradybecameresponsibleforBaker’sliabilities,whichtotaled$500,000.Baker’sidentifiableassets$______lessliabilities_______Netidentifiableassets_______GradypaidBaker$1,400,000Therefore,goodwillwas_______Currentliabilities Currentliabilitiesareobligationsdueinthenearfuture,usuallywithinoneyear.AccountsPayableBankLoanPayableAccruedLiabilitiesAccountsPayablearetheoppositeofAccounts______;thatistheyareamountsthat[thepanyowestoitssuppliers/areowedtothepanybyitscustomers].SmithpanysoldapersonalputertoBrownpanyfor$3,000.Brownpanyagreedtopayforitwithin60days.InBalanceSheet,Smithpanywouldreportthe$3,000asAccounts______andBrownpanywouldreporttheamountasAccounts________.BankLoanPayableisreportedseparatelyfromAccountsPayablebecausethedebtisevidencedbyapromissorynote.※AmountsowedtoemployeesandothersforservicestheyhaveprovidedforwhichtheyhavenotbeenpaidarelistedasAccruedLiabilities.EstimatedTa*Liabilityistheamountowedtothegovernmentforta*es.Therearetworeasonsforshowingitseparatelyfromotherliabilities:1.theamountislarge;2.thee*actamountowedmaynotbeknownasofthedateofthebalancesheet.Itisacurrentliabilitybecausetheamountisduewithin________.TherearetwoitemsifLong-termDebtshownasliabilitiesinthebalancesheet.Oneislabeled“currentportion〞,becauseitisduewithin_____.Theotherislisted“noncurrentportion〞.Thispartdoesn’tbeedueuntilafter________.※Althoughasingleliabilitymayhavebothacurrentportionandanoncurrentportion,asingleassetisnotalwayssodivided.EquityPaid-inCapital:theamountprovidedbyequityinvestors–isrepresentedbysharesofstockRetainedEarnings:theamountofinethathasbeenretainedintheentity.–Itisnotcash;itispartoftheowner’sclaimontheassets.2.BalanceSheetChangesTheamountsofassets,liabilitiesandequityofanentity[remainconstant/changefromdaytoday].Thereforetheamountsshownonitsbalancesheetalso[remainconstant/change].Eacheventthatisrecordedintheaccountingrecordsiscalledatransaction.Cashismoneyonhandandmoneyinbankaccountsthatcanbewithdrawnatanytime.OnJanuary2,ifJohnSmithdeposited$8,500inthebankinsteadof$10,000andkept$1,500inthecashregister,itscashatthecloseofbusinessonJanuary2wouldbe________.Amountsonabalancesheetarelistedaccordingtothecurrency.Generally,theitemwiththemostcurrentislistedfirst.Long-termDebtAccountsPayable(duein60days)BankLoanPayable(duene*tOctober)Whenanentityborrowsmoney,itmaysignawrittenpromisetorepay.Suchawrittenpromiseistermedanote.Fore*ample,ifBusinessAborrowsmoneyfromBusinessB,signinganote,BusinessAwillrecorda[notereceivable/notepayable]onitsbalancesheet,whileBusinessBwillrecorda_______.Asweknowthatprofitableoperationsresultinanincreaseinequity,specificallyintheitemR______________.E*ample:OnJanuary3,GlendaleMarketborrowed$5,000cashfromabank,givinganotetherefore.OnJanuary4,GlendaleMarketpurchasedreceivedinventorycosting$2,000,payingcash.OnJanuary5,GlendaleMarketsoldmerchandisefor$300,receivingcash.Themerchandisehadcost200.(RetainedEarnings)OnJanuary6,GlendaleMarketpurchasedmerchandisefor$2,000andaddedittoitsinventory.Itagreedtopaythevendorwithin30days.(AccountsPayable)OnJanuary7,merchandisecosting$500wassoldfor$800,whichwasreceivedincash.OnJanuary8,merchandisecosting$600wassoldfor$900.Thecustomeragreedtopay$900within30days.(AccountsReceivable)OnJanuary9,GlendaleMarketpurchasedaone-yearinsurancepolicyfor$200,payingcash.(PrepaidInsurance)OnJanuary10,GlendaleMarketpurchasedtwolotsoflandequalsizeforatotalof$10,000.Ittherebyacquiredanasset,Land.Itpaid$2,000incashandgaveaten-yearmortgageforthebalanceof$8,000.(MortgagePayable)OnJanuary11,GlendaleMarketsoldoneofthetwolotsoflandfor$5,000.Thebuyerpaid$1,000cashandassumed$4,000ofthemortgage;thatis,GlendaleMarketwasnolongerresponsibleforthishalfofthemortgagepayable.OnJanuary12,Smithreceivedanofferof$15,000forhisequityinGlendaleMarket.Althoughhisequitywasthenonly$10,700,herejectedtheoffer.Thismeansthatthestorehadalreadyacquiredgoodwillwithamarketvalueof_______.OnJanuary13,Smithwithdrawforhispersonaluse$200cashfromtheGlendaleMarketbankaccount,andhealsowithdrawmerchandisecosting$400.OnJanuary14,SmithlearnedthatthepersonwhopurchasedthelandonJanuary11for$5,000,solditfor$8,000.ThelotstillownedbyGlendaleMarketwasidenticalinvaluewiththisotherplot.OnJanuary15,GlendaleMarketpaidoff$2,000ofitsbankloan,givingcash.OnJanuary16,GlendaleMarketwaschangedtoacorporation.JohnSmithreceived100sharesofmonstockine*changeforhis$10,100equityinthebusiness.Heimmediatelysold25ofthesesharesfor$4,000cash.3.IneMeasurementTherearetworeasonsfortheincreaseofanentity’sequity.Oneisthereceiptofcapitalfromitsequityinvestors,thatis_______.Theotheronesourceofanincreaseistheprofitableoperationoftheentity,thatis_______.Whataffectsandwhatdoesn'taffectRetainedEarnings"Borrowing$5,000fromabankThepurchaseofinventorycosting$2,000Sellingmerchandisefor$300whichcost$200Thepurchaseofmerchandisefor$2,000Sellingmerchandisefor$800whichcost$500Sellingmerchandisefor$900whichcost$600Theamountbywhichequityincreaseasaresultofoperationduringaperiodoftimeiscalledtheineofthatperiod.AnaccountingreportcalledtheIneStatemente*plainstheineofaperiod.TheIneStatementisfora[periodoftime/pointintime],incontrastwiththeBalanceSheet,whichisfora[periodoftime/pointintime].TheincreaseinRetainedEarningsresultingfromoperationsiscalledarevenue.TheassociateddecreaseinRetainedEarningsiscalledane*pense.E*ample:WhenGlendaleMarketsoldmerchandisefor$300thatcost$200,theeffectofthetransactiononRetainedEarningscanbeseparatedintotwoparts:a_____of$_____andan______of$______.TheIneStatementreportsrevenuesande*pensesfortheperiodandthedifferencebetweenthem,whichis_____.Ine=Revenue－E*pensesTheamountofRetainedEarningsonabalancesheetisthetotalamountretainedsincetheentitybeganoperations.Thetermsprofit,earnings,surplusandineallhavethesamemeaning.Theyarethedifferencesbetweenthe_______ofanaccountingperiodandthe_______ofthatperiod.TheIneStatementreportsflowsduringaperiodoftime,whereastheBalanceSheetreportsstatusasofapointoftime.ThustheIneStatementmaybecalleda[flow/status]report,andtheBalanceSheetmaybecalleda[flow/status]report.Theinestatementreportsrevenuesande*pensesfortheperiodandthedifferencebetweenthem.GlendaleMarket IneStatement fortheperiodJanuary2-8 Revenue……………..$2,000 E*pense………………$1,300 Ine………………..$700E*ercise: OnJanuary2,JohnBrownstartedtheBrownpany,InJanuary,Brownpanydidthefollowingthings:Itreceived$5,000cashfromJohnBrownasitscapital.Itborrowed$10,000fromabank,givinganotetherefore.Itpurchased$4,000ofinventoryforcash.Itsold$2,000ofitsinventoryfor$6,000toacustomer,whopaid$3,500cashandagreedtopay$2,500within30days.Itpurchasedanautofor$7,000.Itpaid$2,000downandgaveanotetotheauto-mobiledealerfortheremaining$5,000.Brownwithdrew$1,000cashforhispersonaluse.Brownwasoffered$10,000forhisequityinthebusiness,butherefusedtheoffer.Question:PreparearoughdraftofabalancesheetforBrownpanyasofthecloseofbusinessJanuary31,andaninestatementforJanuary.Part3AccountingRecordsandSystems教學(xué)方法：講授法、實(shí)例法教學(xué)目的：掌握會(huì)計(jì)中借貸的含義掌握會(huì)計(jì)分錄、結(jié)賬分錄熟悉分類賬和日記賬的使用熟悉利潤(rùn)表中相關(guān)科目的特征了解計(jì)算機(jī)在會(huì)計(jì)中的應(yīng)用重點(diǎn)和難點(diǎn)：重點(diǎn)：1.Rulesforincreasesanddecreases2.IneStatementAccounts3.Theledgerandthejournal4.Theclosingprocess難點(diǎn)：1.Rulesforincreasesanddecreases2.Theclosingprocess學(xué)時(shí)分配：6課時(shí)講課6課時(shí)參考書(shū)目："根底會(huì)計(jì)"2006年7月第2版金躍武主編高等教育"企業(yè)會(huì)計(jì)準(zhǔn)則"〔財(cái)政部文件〕2006年中國(guó)財(cái)政經(jīng)濟(jì)"根底會(huì)計(jì)與實(shí)務(wù)"2005年7月第2版惠芝主編清華大學(xué)"根底會(huì)計(jì)"2005年7月第2版薛洪巖主編立信會(huì)計(jì)"初級(jí)會(huì)計(jì)實(shí)務(wù)"〔全國(guó)會(huì)計(jì)專業(yè)技術(shù)資格考試用書(shū)〕2004年9月第1版中國(guó)財(cái)政經(jīng)濟(jì)

LearningObjectivesThenatureoftheaccountandhowentriesaremadetoaccounts.Themeaningofdebitandcredit.Useoftheledgerandthejournal.Theclosingprocess.Itemsreportedontheinestatement.Accountingwiththeputer.TheaccountInpart2werecordedtheeffectofeachtransactionbychangingtheappropriateitemsonabalancesheet.Insteadofchangingbalancesheetamountsdirectly,accountsuseadevicecalledanaccounttorecordeachchange.Thesimplestformofanaccountlookslikealargeletter“T〞,anditisthereforecalledaT-account.ThetitleoftheaccountiswrittenontopoftheT.IncreasesincashaddtothebeginningbalanceandthebeginningbalanceisrecordedontheleftsideoftheT-account.Therefore,increasesincasharerecordedonthe____sideoftheT-account;decreasesarerecordedonthe____side.RecordtheeffectofthefollowingtransactionsonT-accountforCash:A.Theentityreceive$300cashfromacustomer.B.Theentityborrowed$5,000fromabank.C.Theentitypaid$2,000cashtoasupplier.D.Theentitysoldmerchandisefor$800cash.CashCash(Increases)Beg.bal.10,0003005,000800(Decreases)2,000Attheendofanaccountingperiod,theincreasesareaddedtothebeginningbalance,andthetotalofthedecreasesissubtractedfromit.Theresultisthenewbalance.CashCash(Increases)Beg.bal.10,0003005,000800(Decreases)2,000TotalTotalNewbalancethebeginningbalanceofCashinthene*taccountingperiodRulesforincreasesanddecreaseIntheT-accountforCash,increasesarerecordedonthe____side.Thisistheruleforallassetaccounts;thatis,increasesinassetaccountsarerecordedonthe_____side.E*ample:Brownpanyreceived$300cashfromJonestosettleheraccountreceivable.CashCash(Increases)Beg.bal.10,000300(Decreases)(Increases)Beg.bal.2,000(Decreases)Accordingtothefundamentalequation,accountingrequiresthateachtransactiongiverisetoequaltotalsofleft-sideandright-sideamounts.Anincreaseinanyassetaccountisalwaysrecordedontheleftside.Therefore,sincethetotalsofleft-sideandright-sideamountsmustequaleachother,adecreaseinanyassetmustalwaysberecordedontherightside.Blackpanyborrowed$700fromFederalBank,signinganote.CashCash(Increases)Beg.bal.10,000300(Decreases)Toshowequaltotalsofright-sideandleft-sideamounts,thecorrespondingchangeisrecordedontherightside.AstheequationAssets=Liabilities+Equityindicates,therulesforliabilitiesaccountsare:Liabilitiesaccountsincreasesontherightside.Liabilitiesaccountsdecreasesontheleftside.Therulesforequityaccountsarethesameasthoseforliabilitiesaccounts.Assetsaccountsareontheleftsideofthebalancesheet,andtheyincreaseontheleftside.Liabilityandequityaccountsareontherightsideofthebalancesheet,andtheyincreaseontherightside.DebitandCreditInthelanguageofaccounting,theleftsideofanaccountiscalledthedebitside,andtherightsideiscalledthecreditside.DebitandCreditarealsoverbs.Torecordanincreaseincash,wedebittheCashaccount.Torecordadecreaseincash,wecredittheCashaccount.Increasesinassetsare[debits/credits].Decreaseinliabilitiesare[debits/credits].Increasesinequityare[debits/credits].Decreasesinequityare[debits/credits].E*hibit3Recordthefollowingtransactionsintheaccounts.A.Inventorycosting$600waspurchasedforcash.B.Inventorycosting$400waspurchasedoncredit.C.Greenpanypaid$300toacreditor.D.Greenpanyreceived$500incashfromacreditcustomer.Becausethetotalofthedebitentriesforanytransactionshouldalwaysequalthetotalofthecreditentries,itiseasytochecktheaccuracywithwhichbookkeepingisdone.IneStatementAccountsIneStatementreportstherevenuesandthee*pensesofanaccountingperiodandthedifferencebetweenthem,whichis______.(Therearevarioussubtotalsofines,suchasGrossIneandOperatingIneandNetIne.)Revenuesare[increases/decreases]inequityduringaperiod,ande*pensesare[increases/decreases]inequity.Increasesinrevenuesare[debits/credits].Increasesine*pensesare[debit/credit].TheledgerandthejournalSolongasthereisspacetorecordthedebitsandcreditstoeachaccount,itisaledger,suchasthoseforGreenpanyinE*hibit3.Inpractice,transactionsarefirstwritteninarecordcalledajournal.Therecordmadeforeachtransactioniscalledajournalentry.2Cash√10,000

Paid-inCapital√

10,0003Cash√5,000

NotePayable√

5,0004Inventory√2,000

√

2,0005Cash√300

Revenues√

3006Inventory√2,000

AccountsPayable√2,000Aswesee,foreachjournalentry,theaccounttobedebitedislistedfirstandtheaccounttobecreditedislistedbelow,andisindented.Dr:__________……………Cr:____________…………..※Ifyouareuncertainastowhetheraparticularaccountistobedebitedorcredited,youusuallycanfindoutbyreferringtotheotheraccountintheentry.OnJanuary8,merchandisecosting$600wassoldfor900,andthecustomeragreedtopay$900within30days.UsingthetwojournalentriesforJanuary7torecordthetwopartsofthistransactionsinthejournal.Journalentriesaretransferredtotheledger.Theprocessiscalledposting.TheentriesthroughJanuary7havealreadybeenpostedtotheledger,asindicatedbythecheckmarkoppositeeachone.E*ercise:PostthejournalentriesforJan.8totheproperledgeraccounts.Tosummarize,anytransactionrequiresatleast______(howmany)changesintheaccounts.Thesechangesarerecordedfirstinthe_______.Theyarethenpostedtothe_______.TheclosingprocessThenetinefortheperiodisanincreaseintheequityaccount,item_______.Netineisaddedtothisaccountbyaseriesofjournalentriescalledclosingentries.TheClosingProcess:1)Findthebalanceintheaccountthatistobeclosed,suchasRevenuesaccount,E*pensesaccount.2)MakeanentrytoreducethebalanceintheaccounttobeclosedtozeroandrecordsthesameamountintheRetainedEarningsaccount.3)Posttheentrytotheledger.Aftertheclosingprocess,therevenueande*penseaccountshave[debit/credit/zero]balance.Theseaccountsarethereforetemporaryaccounts.Theyarestartedoveratthebeginningofeachperiod.Theassetaccountshave[debit/credit/zero]balancesandtheliabilityandequityaccountshave[debit/credit/zero]balances.Thesesaccountsarecarriedforwardtothene*tperiod.Inestatementaccountsare[temporary/permanent]accountsandbalancesheetaccountsare[temporary/permanent]accounts.Managementneedsmoredetailedinformationthaniscontainedinthefinancialstatements.Fore*ample,insteadofoneaccount,AccountsReceivable,itneedsanaccountforeachcustomersothattheamountowedbyeachcustomerisknown.Thereforetheledgerusuallycontainsmanymoreaccountsthanthereareitemsonthefinancialstatements.AnoteonputerAdvantagesoverthemanualsystemWeaknessE*ercises:Posttest3Part4RevenuesandMonetaryAssets教學(xué)方法：講授法、實(shí)例法教學(xué)目的：掌握權(quán)責(zé)發(fā)生制會(huì)計(jì)的概念掌握穩(wěn)健主義原則，重要性原則和實(shí)現(xiàn)原則掌握收入、貨幣資產(chǎn)的計(jì)量熟悉日銷售未收款率的計(jì)算重點(diǎn)和難點(diǎn)：重點(diǎn)：1.AccrualAccounting2.Conservatismconcept3.MaterialityConcept4.Realizationconcept難點(diǎn)：1.Realizationconcept2.Amountofrevenue3.Days’salesuncollected學(xué)時(shí)分配：4課時(shí)講課4課時(shí)參考書(shū)目："根底會(huì)計(jì)"2006年7月第2版金躍武主編高等教育"企業(yè)會(huì)計(jì)準(zhǔn)則"〔財(cái)政部文件〕2006年中國(guó)財(cái)政經(jīng)濟(jì)"根底會(huì)計(jì)與實(shí)務(wù)"2005年7月第2版惠芝主編清華大學(xué)"根底會(huì)計(jì)"2005年7月第2版薛洪巖主編立信會(huì)計(jì)"初級(jí)會(huì)計(jì)實(shí)務(wù)"〔全國(guó)會(huì)計(jì)專業(yè)技術(shù)資格考試用書(shū)〕2004年9月第1版中國(guó)財(cái)政經(jīng)濟(jì)

Chapter4RevenuesandMonetaryAssetsReviewPart:Themeaningofdebitandcredit. IncreasesinassetsareDr. DecreasesinassetsareCr. IncreasesinliabilitiesandequityareCr. DecreasesinliabilitiesandequityareDr. IncreasesinrevenuesareCr. Increasesine*pensesareDr.Thejournalandtheledger Anytransactionrequiresatleasttwochangesintheaccounts.Thesechangesarerecordedfirstinthejournalandthentheyarepostedtotheledger.Theclosingprocess Inestatementaccounts(revenueande*pense)aretemporaryaccountsandbalancesheetaccounts(assets,liabilitiesandequity)arepermanentaccounts. Attheendofeachaccountingperiod,revenuesande*penseaccountsareclosedtoRetainedEarnings. Netineisthedifferencebetweenrevenuesande*penses.Itistheincreaseinretainedearningsfromoperatingperformanceduringtheperiod.NetineisaddedtoRetainedEarningsbyaseriesofjournalentriescalledclosingentries. Thepermanentaccountsarecarr