《高級財務會計學》課件

《高級財務會計學》PPT課件本課件將帶您深入了解高級財務會計學的主要概念和原則，并介紹一些財務報表分析和財務決策的基本技巧。IntroductiontoFinancialAccountingWhatisfinancialaccounting?ImportanceoffinancialaccountinginbusinessBasicprinciplesandconceptsPrinciplesofFinancialAccounting1Accrualvs.CashAccountingDifferencebetweenaccrualandcashbasisaccounting2RevenueRecognitionGuidelinesforrecognizingrevenue3MatchingPrincipleMatchingexpenseswiththerevenuetheygenerate4MATERIALITYDeterminingtheimportanceandsignificanceoffinancialinformationFinancialAccountingCycle1IdentifyingTransactionsRecognizingandrecordingbusinesstransactions2JournalEntriesRecordingtransactionsinthegeneraljournal3PostingtoLedgerTransferringjournalentriestothegeneralledger4TrialBalanceVerifyingtheaccuracyoftherecordedtransactions5AdjustmentsMakingnecessaryadjustmentsattheendoftheaccountingperiod6FinancialStatementsPreparingtheincomestatement,balancesheet,andcashflowstatement7ClosingEntriesClosingtemporaryaccountsandtransferringbalance8Post-ClosingTrialBalanceVerifyingthattheaccountsarebalancedafterclosingentriesBalanceSheetDefinitionAnoverviewofacompany'sfinancialpositionataspecificpointintimeComponentsAssetsLiabilitiesEquityAnalysisEvaluatingacompany'sliquidity,solvency,andfinancialhealthIncomeStatementDefinitionAnalysisofacompany'srevenue,expenses,andnetincomeoveraspecificperiodoftime.ComponentsRevenueExpensesNetIncomeImportanceAssessingprofitabilityandevaluatingcompanyperformanceStatementofCashFlows1OperatingActivitiesCashflowsfromday-to-daybusinessoperations2InvestingActivitiesCashflowsfrombuyingorsellingassets3FinancingActivitiesCashflowsfromborrowing,repayingdebt,andissuingequity4ImportanceUnderstandingthesourcesandusesofcashinabusinessRecordingTransactionsDouble-EntryBookkeepingEverytransactionhasequalandoppositeeffectsonatleasttwoaccountsDebitsandCreditsUnderstandingtherulesfordebitingandcreditingdifferenttypesofaccountsT-AccountsIllustratingtheflowoftransactionsandtheirimpactontheaccountingequationChartofAccountsDefinitionAlistofalltheaccountsusedbyacompanytorecorditsfinancialtransactionsTypesofAccountsAssetsLiabilitiesEquityRevenueExpensesOrganizingAccountsGroupingaccountsbasedontheirfinancialnatureorpurposePostingtoGeneralLedgerTransferringjournalentryinformationtotheappropriateaccountsinthegeneralledgerUpdatingtheaccountbalancesforeachtransactionMaintainingtheaccuracyandintegrityoffinancialrecordsAdjustingEntries1AccrualsRecognizingrevenueorexpensesbeforereceivingorpayingcash2DeferralsRecognizingrevenueorexpensesafterreceivingorpayingcash3DepreciationAllocatingthecostoflong-termassetsovertheirusefullives4InventoryAdjustinginventoryvaluestoreflecttheirtruemarketvalue5PrepaidExpensesAllocatingexpensesthatarepaidinadvanceDepreciationandAmortization1DepreciationSpreadingthecostoflong-termassetsoverseveralaccountingperiods2AmortizationAllocatingthecostofintangibleassetsovertheirusefullives3Straight-LineMethodEqualallocationofcostovertheasset'susefullife4AcceleratedMethodsHigherdepreciationexpensesintheearlyyearsofanasset'slifeInventoryAccountingFirst-In,First-Out(FIFO)AssumingthefirstitemspurchasedarethefirstitemssoldorusedLast-In,First-Out(LIFO)AssumingthelastitemspurchasedarethefirstitemssoldorusedWeightedAverageCostCalculatinginventorycostbasedontheaveragecostofitemsinstockReceivablesandPayables1AccountsReceivableTrackingmoneyowedtothecompanybyitscustomers2AccountsPayableTrackingmoneyowedbythecompanytoitssuppliers3BadDebtWritingoffuncollectibleaccountsreceivableasanexpense4TermsandConditionsNegotiatingpaymenttermsanddiscountswithcustomersands