新财务英语教程全书课件完整版ppt全套教学教程最全电子教案电子讲义(最新).pptx
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1、BusinessesandTypesofAccountingChapter1Chapter 3Basis of Accounting and Credit TransactionsCopyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Topics Covered3.1 Credit Transactions Double Entry3.2 Quick Su
2、mmary of This ChapterCopyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.3.1 Credit Transactions Double EntryHowtoaccountforcredittransactions?TakeJohnsonexampleinthelastchapter.Copyright 2017 McGraw-Hill
3、 Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Transaction1:Johnsonpurchasesgoodsoncreditfor$5,000.Theaccountingtreatment:DrPurchases$5,000(toincreasethe“purchasedgoods”atcost)CrTradepayables$5,000(toincreasetheamountowedorli
4、abilitytothesupplier)Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Transaction2:Johnsonsellsgoodsfor$6,000tocustomersoncredit.Theaccountingtreatment:DrTradereceivables$6,000(toincreasetheassetreceiv
5、ablehereby$6,000)CrSalesrevenue$6,000(toincreasesalesrevenueby$6,000)Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Transaction3:Johnsonsettles$1,000liabilityowedtothecreditsupplier.Theaccountingtrea
6、tment:DrTradepayables$1,000(todecreasethemoneyowedtothesupplier)CrCash$1,000(todecreasethecashassetvalue)Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Transaction4:Johnsonreceives$5,000cashfromthecr
7、editcustomer.Theaccountingtreatment:DrCash$5,000(toincreasetheassetby$5,000)CrTradereceivables$5,000(toreducetheassetby$5,000)Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Transaction5:Johnsonreturn
8、edgoodscosting$200toasupplier.Theaccountingtreatment:DrTradepayables$200(todecreasetheliabilityowedtothesupplier)CrPurchases$200(toreturnthegoodstothesupplier,hence,toreducepurchasescosts)Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior writt
9、en consent of McGraw-Hill Education.Transaction6:Johnsonreceivesgoodsreturnedbyacustomer.Thetransactionvalueis$100.Theaccountingtreatment:DrSalesrevenue$100(todecreasethesalesrevenueof$100)CrTradereceivables$100(todecreasetheassetof$100)Copyright 2017 McGraw-Hill Education.All rights reserved.No rep
10、roduction or distribution without the prior written consent of McGraw-Hill Education.3.2 Quick Summary of This ChapterInanincreaseintradereceivablesassetbecauseofacreditsale,wedebitit.Inanincreaseintradepayablesliabilitybecauseofacreditpurchase,wecreditit.Forgoodsreturnedfromacreditcustomer,wedebits
11、alesrevenueandcreditthetradereceivablestocancelthesale.Forgoodsreturnedtothecreditsupplier,wedebittradepayablesliabilityandcreditpurchases,tocancelthepurchases.Chapter 4 Basis of Ledger AccountCopyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior
12、written consent of McGraw-Hill Education.Topics Covered4.1 What Are Ledger Accounts?4.2 Ledger Accounts for Cash Transactions4.3 Ledger Accounts for Credit Transactions4.4 Balancing a Ledger Account4.5 Quick Summary of This ChapterCopyright 2017 McGraw-Hill Education.All rights reserved.No reproduct
13、ion or distribution without the prior written consent of McGraw-Hill Education.4.1 What Are Ledger Accounts?LedgeraccountsorTaccountsareaccountssummarisingeachbusinesstransaction.TheseaccountshaveaTshape.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without
14、 the prior written consent of McGraw-Hill Education.4.2 Ledger Accounts for Cash TransactionsGobacktothepreviousJohnsonexample.Thefirsttransaction:Johnsonstarteduparestaurantasasoletraderbusinessbypaying$30,000intoabusinessbankaccount.Theaccountingtreatment:DrCash$30,000CrCapital$30,000Copyright 201
15、7 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.TheledgerorTaccountforthistransaction:Step1:Thenameoftheaccount.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the
16、prior written consent of McGraw-Hill Education.Step2:WritetheDebitorDrontheleft-handsideoftheaccountwithCreditorCrontheright-handside.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Step3:Readthedebit
17、sideofthetransactionfirst,andthenrecordthedebitsideofthetransactiononthecorrespondingaccount.Writethemonetaryvaluefirst,andthenwritethecreditsideonthesameaccount.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill
18、Education.Step4:Readthecreditsideofthetransaction,thenrecordthecreditsideofthetransactiononthecorrespondingaccount.Recordthemonetaryvaluefirst,thenwritethedebitsideonthesameaccount.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written cons
19、ent of McGraw-Hill Education.4.2.1ACompleteLedgerAccount1.Thetitleoftheaccountisanamethatrepresentsthenatureofthetransaction.2.Thedatecolumnrecordsthedateofthetransaction.3.Thedetailscolumnrecordsthetitleoftheotheraccountthatholdsthesecondpartofthedualeffect4.Thefoliocolumnrecordsareferencetothesour
20、ceofinformation.Thiscolumnisnotalwaysincludedwithinaledgeraccount.5.Theamountcolumnsummarisesthemonetaryvalueofthetransaction.Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.4.2.2StepstoPrepareaLedger
21、AccountStep1:Accountname.Step2:Debitontheleft-handsideandcreditontheright-handside.Step3:Readthedebitside,withmonetaryvalue,andthenthecreditsideofthetransactioninthesameaccount.Step4:Readthecreditside,withmonetaryvalue,andthenthedebitsideofthetransactioninthesameaccount.Copyright 2017 McGraw-Hill Ed
22、ucation.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Thesecondtransaction:Johnsonpurchasedavanfordeliveriesbywritingachequefor$3,000.Theaccountingtreatment:DrVan$3,000CrCash$3,000Copyright 2017 McGraw-Hill Education.All rights reserve
23、d.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Step1:Step2:Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.Step3:Step4:Copyright 2017 McGraw-Hill Educatio
24、n.All rights reserved.No reproduction or distribution without the prior written consent of McGraw-Hill Education.AsummaryofTaccountsfortransaction2:Cash accountDrCr$Capital30,000Van3,000Van accountDrCr$Cash3,000Van3,000Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distr
25、ibution without the prior written consent of McGraw-Hill Education.Thethirdtransaction:Johnsonusedachequefor$1,000topurchasegoodsforresale.Theaccountingtreatment:DrPurchases$1,000CrCash$1,000Copyright 2017 McGraw-Hill Education.All rights reserved.No reproduction or distribution without the prior wr
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