1、Introduction to Accounting会计学原理会计学原理主讲人：吴俊红主讲人：吴俊红国际教育学院国际教育学院说课内容说课内容 教教 材材 教学对象教学对象 教学内容教学内容 教学目标教学目标 教学方法教学方法 教学步骤教学步骤 板书框架板书框架教材教材Fundamental Accounting Principles(12th Canadian edition)Kermit D.Larson,Tilly Jensen;基础会计基础会计(第三版第三版)孙铮主编孙铮主编,上海财经大上海财经大学出版社学出版社。教学对象教学对象充满朝气和活力的充满朝气和活力的08级中加合作办学市场级中
2、加合作办学市场营销专业（营销专业（MAM）专科学生，初学会计）专科学生，初学会计，基础薄弱。，基础薄弱。教学内容教学内容第五章第五章 结账结账第二节第二节 记账过程记账过程重点：重点：实账户与虚账户的概念；结账过程与结账分录。难点：难点：结账的涵义；本期损益账户的结构；结账分录。教学目标教学目标知识方面知识方面：通过本课程教学，学生应能区分实账户和虚账户，掌握结账的涵义和步骤。能力方面能力方面：通过课程教学，学生应能独立完成结账过程；并能用英语阅读外语会计资料。情感方面情感方面：通过案例思考、讨论等形式培养学生团队协作能力。教学方法教学方法1.启发式教学法启发式教学法：引导学生主动参与课堂教学
3、；2.案例分析法案例分析法：培养学生用理论分析实践问题的能力；3.任务型教学法任务型教学法：培养学生会计学习能力。教学步骤教学步骤（1）Review（课程回顾）（2）lead-in（课程导入）（3）Presentation（新课教学）（4）Class-exercise（课堂练习）（5）Summary（总结）（6）Assignment（布置作业）Chapter 5Completing the Accounting Cycle结帐Quick ReviewAccrual Basis Accounting&Cash Basis Accounting Five adjustments:(1)Prepai
4、d Expenses (2)Amortization (3)Unearned Revenue (4)Accrued Expenses (5)Accrued RevenuesLearning ObjectivesDescribe and prepare a worksheet(工作表)and explain its usefulnessDescribe the closing process（结账过程）,temporary accounts and permanent accounts（虚账户和实账户）Prepare closing entries（结账分录）Explain and prepar
5、e a post-closing trial balanceLesson 1Worksheet工作表The Work SheetThe worksheet is a working paper that can simplify your efforts for preparing financial statements.工作表是供会计工作者使用以编制会计报表的工作底稿。工作表主要反映调整前所有帐户的余额、需要调整的帐户的数额、调整后所有帐户的余额以及编制会计报表的相关信息。The Work Sheet The work sheet contains five sets of double
6、columns:Unadjusted trial balanceAdjustmentsAdjusted trial balanceIncome statementBalance sheet and statement of owners equityThe Work SheetStep1:Enter Unadjusted Trial BalanceTo begin,list the number and title of each account from the ledger along with the accounts unadjusted trial balance.The Work
7、SheetStep 2:Enter AdjustmentsTurn over the second transparency.Step3:Prepare Adjusted Trial BalanceThe adjustments are prepared by combining the adjustments with the unadjusted trial balances for each account(as we did in Chapter 4)Turn over third transparency.The Work Sheet Step4:Extend Adjusted Tr
8、ial Balance Amounts to Financial Statement ColumnsThis step involves sorting the adjusted amounts into their proper financial statement columns.Turn over forth transparency.The Work SheetIncome Statement expenses to the debit column and revenues to the credit column.Balance Sheet and Statement of O/
9、E Assets and withdrawals go in the debit column and the liabilities and owners capital to the credit column.The Work SheetStep5:Enter Net Income(or loss)and Balance the Financial Statement ColumnsThe difference between the debit and credit columns in the Income Statement columns equals your net inco
10、me or loss.If the credit total exceeds the debit then there is a net income,if debits exceed the credits then there is a loss.Turn over the fifth transparency.The Work SheetStep6:Prepare Financial Statements from the Work Sheet InformationThe Income Statement is prepared from the Income Statement co
11、lumn.The Balance Sheet is prepared from the Balance Sheet and O/E columns.The Work SheetThe Statement of O/E is prepared from the Balance Sheet and O/E columns but the ending balance of owners capital does not appear in the last two columns as a single amount,it is computed as the owners capital plu
12、s the net income(or minus the net loss)and minus the withdrawals.Lesson 2The Closing Process结帐过程Learning ObjectivesExplain why temporary accounts are closed each period.Describe and Record the closing entries.Lets see the learning objectives!Quick ReviewWhat is the basic classification of account?As
13、sets account Liabilities account Owner,capital Owner,withdrawals Revenue account Expense accountWhat is accounting cycle?The Accounting Cycle refers to the steps in preparing financial statements for users for a specific period of time.1.Analyze Transactions2.Journalize3.Post4.Prepare Unadjusted Tri
14、al Balance5.Adjust6.Prepare Adjusted Trial Balance7.Prepare Statements8.Close9.Prepare Post-Closing Trial balance引子引子-看图思考古代账房先生与现代账房看图思考古代账房先生与现代账房先生的区别先生的区别Picture 4Picture 2Picture 3Picture 1Picture 5Objective 1What is Permanent and Temporary Account?什么是实账户和虚账户？Permanent and Temporary Account实帐户与
15、虚帐户实帐户与虚帐户Temporary AccountsRevenuesIncome SummaryExpenseswithdrawalsPermanent AccountsAssetsLiabilitiescapitalPermanent Account实帐户实帐户Accounts that are not closed to a zero balance at the end of each accounting period.Permanent accounts appearing on the Balance Sheet.实账户是指期末一般都有余额并应随着经实账户是指期末一般都有余额并
16、应随着经营活动的延续而递延到下一个会计期间的帐营活动的延续而递延到下一个会计期间的帐户。资产负债表帐户都是永久性帐户户。资产负债表帐户都是永久性帐户。Temporary Account虚帐户虚帐户Accounts that are closed to a zero balance at the end of each accounting period.Temporary accounts generally appearing on the Income Statement.虚账户是指仅仅反映一个时期的经济活动虚账户是指仅仅反映一个时期的经济活动，期末没有余额，每个会计期都从，期末没有余额，
17、每个会计期都从“零零”开开始的账户。损益表账户都是临时性账户。始的账户。损益表账户都是临时性账户。Objective 2What is the meaning of closing?结账的涵义是什么？结账的第一重涵义结账的第一重涵义实账户实账户结账结账结出期末余额，并将其转入下一个会计期间。不用做结账会计分录。Lets see how to close the permanent account!AssetsAssetsLiabilitiesLiabilitiesOwner,capital Owner,capital 结账的第二重涵义结账的第二重涵义虚账户虚账户结账结账将本期账户余额冲平，即结
18、账后，虚账户余额0。需要做结账会计分录。Lets see how to close the temporary account!RevenuesRevenuesExpensesExpensesOwner,withdrawalsOwner,withdrawalsObjective 3What is the closing process?结账过程是什么？Income Summary（本期损益）（本期损益）Debit（借）Income Summary Creidt（贷）Lets introduce a new account!amount brought of revenues（收入的转入数）am
19、ount brought of expenses（费用的转入数）The Closing Process结帐过程结帐过程Income SummaryOwners CapitalRevenueExpenseWithdrawalsClose Revenue accounts to Income Summary.Close Expense accounts to Income Summary.Close Income Summary account to Owners Capital.Close Withdrawals to Owners Capital.1234The Closing Process
20、结帐过程结帐过程Income SummaryExpense Accounts10,000 10,000 Owners Capital30,000 30,000 Revenue Accounts25,000 25,000 Withdrawals Account5,000 5,000 Balances before closing.The Closing Process结帐过程结帐过程Revenue Accounts25,000 25,000 -Income Summary25,000 25,000 Withdrawals Account5,000 5,000 Expense Accounts10
21、,000 10,000 Owners Capital30,000 30,000 Close Revenue accounts to Income Summary.The Closing Process结帐过程结帐过程Revenue Accounts25,000 25,000 -Withdrawals Account5,000 5,000 Expense Accounts10,000 10,000 -Owners Capital30,000 30,000 Income Summary10,000 25,000 15,000 Close Expense accounts to Income Sum
22、mary.The balance in Income Summary equals net income.The Closing Process结帐过程结帐过程Revenue Accounts25,000 25,000 -Withdrawals Account5,000 5,000 -Expense Accounts10,000 10,000 -Owners Capital5,000 30,000 15,000 40,000 Income Summary10,000 25,000 15,000 -Close Income Summary to Owners Capital.Close With
23、drawals account to Owners Capital.FastForwardAdjusted Trial BalanceDecember 31,2001Cash3,950$Accounts receivable1,800 Supplies8,670 Prepaid insurance2,300 Equipment26,000 Accumulated depreciation-Equip.375$Accounts payable6,200 Salaries payable210 Unearned consulting revenue2,750 Chuck Taylor,Capita
24、l30,000 Chuck Taylor,Withdrawals600 Consulting revenue7,850 Rental revenue300 Depreciation expense-Equipment375 Salaries expense1,610 Insurance expense100 Rent expense1,000 Supplies expense1,050 Utilities expense230 Totals47,685$47,685$Using the adjusted trial balance,lets prepare the closing entrie
25、s for FastForward.FastForwardAdjusted Trial BalanceDecember 31,2001Cash3,950$Accounts receivable1,800 Supplies8,670 Prepaid insurance2,300 Equipment26,000 Accumulated depreciation-Equip.375$Accounts payable6,200 Salaries payable210 Unearned consulting revenue2,750 Chuck Taylor,Capital30,000 Chuck Ta
26、ylor,Withdrawals600 Consulting revenue7,850 Rental revenue300 Depreciation expense-Equipment375 Salaries expense1,610 Insurance expense100 Rent expense1,000 Supplies expense1,050 Utilities expense230 Totals47,685$47,685$Close Revenue accounts to Income Summary.(1)Close Revenue Accounts to Income Sum
27、maryConsulting Revenue7,850 7,850 -Rental Revenue300 300 -Income Summary7,850 300 8,150 FastForwardAdjusted Trial BalanceDecember 31,2001Cash3,950$Accounts receivable1,800 Supplies8,670 Prepaid insurance2,300 Equipment26,000 Accumulated depreciation-Equip.375$Accounts payable6,200 Salaries payable21
28、0 Unearned consulting revenue2,750 Chuck Taylor,capital30,000 Chuck Taylor,Withdrawals600 Consulting revenue7,850 Rental revenue300 Depreciation expense-Equipment375 Salaries expense1,610 Insurance expense100 Rent expense1,000 Supplies expense1,050 Utilities expense230 Totals47,685$47,685$Close Expe
29、nse accounts to Income Summary.(2)Close Expense Accounts to Income SummaryDepreciation Expense-Eq.375 375 -Salaries Expense1,610 1,610 -Insurance Expense100 100 -Rent Expense1,000 1,000 -Supplies Expense1,050 1,050 -Utilities Expense230 230 -Income Summary375 7,850 1,610 300 100 1,000 1,050 230 3,78
30、5 FastForwardAdjusted Trial BalanceDecember 31,2001Cash3,950$Accounts receivable1,800 Supplies8,670 Prepaid insurance2,300 Equipment26,000 Accumulated depreciation-Equip.375$Accounts payable6,200 Salaries payable210 Unearned consulting revenue2,750 Chuck Taylor,Capital30,000 Chuck Taylor,Withdrawals
31、600 Consulting revenue7,850 Rental revenue300 Depreciation expense-Equipment375 Salaries expense1,610 Insurance expense100 Rent expense1,000 Supplies expense1,050 Utilities expense230 Totals47,685$47,685$Close Income Summary to Owners Capital.(3)Close Income Summary to Owners CapitalChuck Taylor,Cap
32、ital30,000 3,785 33,785 Income Summary375 7,850 1,610 300 100 1,000 1,050 230 3,785 -FastForwardAdjusted Trial BalanceDecember 31,2001Cash3,950$Accounts receivable1,800 Supplies8,670 Prepaid insurance2,300 Equipment26,000 Accumulated depreciation-Equip.375$Accounts payable6,200 Salaries payable210 U
33、nearned consulting revenue2,750 Chuck Taylor,Capital30,000 Chuck Taylor,Withdrawals600 Consulting revenue7,850 Rental revenue300 Depreciation expense-Equipment375 Salaries expense1,610 Insurance expense100 Rent expense1,000 Supplies expense1,050 Utilities expense230 Totals47,685$47,685$Close Withdra
34、wals to Owners Capital.(4)Close Withdrawals to Owners CapitalChuck Taylor,Withdrawals600 600 -Chuck Taylor,Capital600 30,000 1,785 31,185 Class-exercise Find out which account is temporary account.Account receivable Rent revenue Wages expense Unearned revenue Owner,capital Owner,withdrawalsSummaryPe
35、rmanent account means that are not closed to a zero balance at the end of each accounting period.Temporary account means that are closed to a zero balance at the end of each accounting period.Closing Process means the steps to close temporary account.Closing Entry实账户虚账户结账过程结账分录SummaryIncome Summary
36、is a new account which record the amount brought of revenues and expenses.本期损益AssignmentExplain why do we close the temporary account?Lesson 3Preparing a Post-Closing Trial Balance编制结帐后试算平衡表Post-closing trial balanceA post-closing trial balance is a list of permanent accounts and their balances from
37、 the ledger after all closing entries have been journalized and posted.结帐后试算平衡表用来反映结帐后所有实帐户及其余额情况。The accounts listed will be Assets,Liabilities,and Owners Equity at the end of the period.(the same accounts used on a balance sheet)Assignment Using the account information in the following adjusted tr
38、ial balance for Boosters Towing service:1.Prepare the closing entries for December 31,20052.Post the closing entries3.Prepare the post-closing trial balance at December 31,2005Boosters Towing ServiceAdjusted Trial BalanceDecember 31,2005 Debit CreditCash$7,000 Accounts receivable 3,000Tow truck 31,0
39、00Accumulated amortization,tow truck$27,000Salaries payable 700Terry Booster,capital 17,200Terry Booster,withdrawals 2,300Towing revenue 38,000Salaries expense 30,000Amortization expense,tow truck 5,000Utilities expense 4,600Totals$82,900$82,900Lesson 5Classified Balance Sheet分类资产负债表Classified Balan
40、ce SheetA classified balance sheet organizes assets and liabilities into important subgroups to provide users with more useful information for making decision.Classification GroupsCurrent Assets Which are cash and other resources that are expected to be sold,collected or used within the longer of on
41、e year or the companys operating cycle.Examples are cash,temporary investments,accounts receivable,notes receivable,supplies and prepaid expenses.Classification GroupsLong-term investmentsWhich are held for more than one year or the operating cycle.Classification GroupsProperty,Plant and Equipment(P
42、PE)Which are tangible capital assets used to produce or sell products and services for more than one accounting period.Examples of PPE are equipments,vehicles,buildings,and land.Classification GroupsIntangible assetsWhich are long-term resources used to produce or sell products and services.Examples
43、 are patents,trademarks,copyrights,and franchises.Classification GroupsCurrent LiabilitiesWhich are obligations due to be paid or settled within the longer of one year or the operating cycle.Examples are accounts payable,notes payable,wages payable,taxes payable,interest payable,and unearned revenues.Classification GroupsLong-term LiabilitiesWhich are obligations due beyond the longer of one year or the operating cycle.Examples are Notes payable,mortgages payable,bonds payable.本章结束本章结束
