第三讲会计记录与系统(厦门大学MBA中心郑炜玲)

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1、Ch.4 Accounting Records and Systems主讲：郑炜玲厦门大学MBA中心2187902，10/19/20221MBA2002秋季不脱产班MBA2002春季班The Accounting Cycle会计流程分析经济业务，分析经济业务，编制会计分录编制会计分录过账过账期末编制调整分录期末编制调整分录并过帐并过帐编制财务报表编制财务报表编制结账分录并编制结账分录并过帐过帐编制试算平编制试算平衡表、对账衡表、对账10/19/20222MBA2002秋季不脱产班MBA2002春季班步骤一：编制会计分录 什么是会计分录？怎样编制会计分录？会计分录的载体会计凭证 记账凭证 普通日

2、记账 general journal 原始凭证的作用10/19/20223MBA2002秋季不脱产班MBA2002春季班会计分录accounting entry 定义:对每一项经济业务，按照复式记账要求，分别列示出应借应贷账户及其金额的一种记录。形式简单分录simple entryDr Cash 50,000 Cr Capital 50,000复合分录compound entryDr Fixed assets 50,000 Inventory 10,000 Cr Cash 60,00010/19/20224MBA2002秋季不脱产班MBA2002春季班编制会计分录四步曲分析经济业务涉及到哪些会

3、计科目？分析经济业务涉及到哪些会计科目？分析其金额是增加还是减少？分析其金额是增加还是减少？根据借贷记账符号规则，判断应记入根据借贷记账符号规则，判断应记入账户的借方还是贷方？写出会计分录账户的借方还是贷方？写出会计分录根据借贷记账规则，检查所编分录是根据借贷记账规则，检查所编分录是否正确？否正确？10/19/20225MBA2002秋季不脱产班MBA2002春季班经济业务的载体-原始凭证original source document只有经过审核后正确无误的原始凭证才只有经过审核后正确无误的原始凭证才能作为记账的依据，会计的一个重要特能作为记账的依据，会计的一个重要特点是重视原始凭证。点是重

4、视原始凭证。审核要点:真实性 正确性 合法性 合理性 10/19/20226MBA2002秋季不脱产班MBA2002春季班记帐凭证 定义：会计部门以审核无误的原始凭证为依据，简要记录经济业务的内容，确定会计分录并作为记帐依据的会计凭证。种类（1）专用记帐凭证 现金收款凭证、现金付款凭证 银行收款凭证、银行付款凭证 转帐凭证 （2）通用记帐凭证 审核 记帐凭证是否附有原始凭证，所附原始凭证的内容和张数是否与记帐凭证相符。应借、应贷的帐户名称和金额是否正确，帐户对应关系是否清晰，帐务处理是否符合会计制度的规定。凭证中的有关项目是否填写齐全，有关人员是否签名盖章。10/19/20227MBA2002

5、秋季不脱产班MBA2002春季班The Journal日记账In an actual accounting system,transactions are initially recorded in the journal.GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May1 Cash8,000Jill Jones,Capital8,000Owner invested cash in the business.10/19/20228MBA2002秋季不脱产班MBA2002春季班步骤二：过账 什么是账户、账

6、页、账簿？帐户的分类 总账和明细账 永久性账户和临时性账户 过账 总账和明细账平行登记 结出期末余额与本期发生额10/19/20229MBA2002秋季不脱产班MBA2002春季班The Account 账户The entire group of accounts is kept together in an accounting record called a ledger.CashAccounts PayableJill Jones,Capital帐户就是对会计要素再分类，它以一定结构和格式的帐页来连续地记录、整理、汇总某项经济内容的增减变化及其结果。10/19/202210MBA2002

7、秋季不脱产班MBA2002春季班帐簿日记账journal分类账ledger备查账General journalSpecial journalGeneral ledgerSubsidiary ledgers租入固定资产登记簿委托加工材料登记簿备用金登记簿 帐簿按外表形式分为订本式、活页式、卡片式n 帐簿按照格式分为三栏式帐簿、多栏式帐簿、数量金额式帐簿10/19/202211MBA2002秋季不脱产班MBA2002春季班账户的分类 总账和明细账总分类账户（总账）：根据资产、负债、所有者权益、收入、费用类别分别设置,又称一级账户。明细分类账户：根据每一个总分类账户所核算的内容，按照详细类别设置,可

8、分为二级账户、三级账户、四级账户 永久性账户和临时性账户永久性账户permanent account(实帐户)：指资产类、负债类和所有者权益类帐户。结帐时，计算出帐户的期末余额，并划线结转至下期。临时性账户temporary account（虚帐户）：需要在期末结清的账户,指收入类和费用类帐户。结帐时，全部结平，计算出该期间的实际收益，并结转到所有者权益类帐户，表明本期的经营成果。10/19/202212MBA2002秋季不脱产班MBA2002春季班总账释例General LedgerAccounts ReceivableDateDebitCreditBalance2001June1 10,0

9、00 10,000 153,000 7,000 Although general ledger accounts provide useful information,they do not provide much of the detailed information needed in the daily business operations.Who owes us money?10/19/202213MBA2002秋季不脱产班MBA2002春季班Subsidiary Ledgers明细账:A Source of Needed DetailsSubsidiary LedgerHeath

10、er JacobsDateDebitCreditBalance2001June1 7,000 7,000 152,000 5,000 General LedgerAccounts ReceivableDateDebitCreditBalance2001June1 10,000 10,000 153,000 7,000 Subsidiary LedgerJake SparksDateDebitCreditBalance2001June1 3,000 3,000 151,000 2,000 Controlling Account10/19/202214MBA2002秋季不脱产班MBA2002春季班

11、Controlling Account inthe General LedgerUnit of Organization Within theSubsidiary LedgerInventoryEach type of product offered forsalePlant assetsEach asset(or group of similarassets)Accounts payableEach creditorCapital stockEach stockholderSalesEach department,branchlocation,or product lineCost of g

12、oods soldSame organization as the salesledgerMany expense accounts Each department incurring thesetypes of expensesPayroll expensesEach employee10/19/202215MBA2002秋季不脱产班MBA2002春季班过账 POSTING 总账与明细账平行登记：每一笔业务，同时在总账和明细账进行登记。期末计算本期发生额和期末余额本期发生额原材料原材料借方贷方10/19/202216MBA2002秋季不脱产班MBA2002春季班期末余额和发生额的方向 期末余

13、额的方向一般与本期增加额的方向一致。资产类帐户：期末余额在借方 负债类帐户：期末余额在贷方 所有者权益类帐户：期末余额在贷方 结帐前，收入类帐户一般有贷方发生额，费用类帐户一般有借方发生额10/19/202217MBA2002秋季不脱产班MBA2002春季班步骤三：调整分录和过帐 调整分录：根据权责发生制原则，在会计期末进行的各种应计收入、应计费用、预收收入的分配、预付费用的摊销所做的会计分录。调整分录的特征；没有原始凭证 调整分录对企业的影响：配比 如何判断到底是否要调整？10/19/202218MBA2002秋季不脱产班MBA2002春季班 Apportion Unrecorded Cos

14、ts预付费预付费用摊销用摊销 Record Unrecorded Expenses应计应计费用费用 Apportion Unearned Revenue预收预收收入的分配收入的分配 Record Unrecorded Revenue应应计收入计收入Types of Adjusting Entries10/19/202219MBA2002秋季不脱产班MBA2002春季班步骤四：试算平衡和对账 为什么要试算平衡？-检查过账错误 -编表依据 原理 -全部账户的借方发生额=全部账户的贷方发生额 -全部账户的借方余额=全部账户的贷方余额 试算平衡表的格式 -发生额试算表 -余额试算表10/19/2022

15、20MBA2002秋季不脱产班MBA2002春季班 平衡了，不一定没有错！WHY？10/19/202221MBA2002秋季不脱产班MBA2002春季班对 账 对账：以帐簿为中心，利用帐簿与凭证、实物、报表之间，帐簿与帐簿之间的相互控制、稽核和自动平衡的机制，检查财务保管和会计处理的正确性。目的：账证相符 账账相符 账实相符 账表相符10/19/202222MBA2002秋季不脱产班MBA2002春季班步骤五：结帐分录和过帐结帐：在会计期末把临时性帐户的期末余额结平。收入类帐户：结帐前，本期发生额在贷方费用类帐户：结帐前，本期发生额在借方The closing process gets the

16、 temporary accounts ready for the next accounting period.10/19/202223MBA2002秋季不脱产班MBA2002春季班结帐方法Close Revenue accounts to Income Summary 本本年利润年利润.Close Expense accounts to Income Summary本年本年利润利润.Close Income Summary account to retained earning 未分配利润未分配利润Close dividend to retained earning.10/19/20222

17、4MBA2002秋季不脱产班MBA2002春季班步骤六：编制财务报表 资产负债表 损益表 现金流量表 合并会计报表10/19/202225MBA2002秋季不脱产班MBA2002春季班资产负债表的编制 编表依据：资产、负债、所有者权益类账户的期末余额。把总账账户的期末余额直接转化为资产负债表的项目。如：“固定资产”。把几个总账账户的期末余额加以合并并进行必要的分析构成相应的报表项目。如：“货币资金”。把几个明细账账户的期末余额加以合并相应的报表项目。如：“应收账款”、“应付账款”。计算得出报表的项目。如“未分配利润”。10/19/202226MBA2002秋季不脱产班MBA2002春季班损益表

18、的编制 编表依据：收入和费用类账户的本期发生额（包括累计数）。主营业务利润=主营业务收入-主营业务成本-主营业务税金及附加 其他业务利润=其他业务收入-其他业务支出 营业利润=主营业务利润+其他业务利润-期间费用 利润总额=营业利润+投资收益+营业外收支净额 净利润=利润总额-所得税10/19/202227MBA2002秋季不脱产班MBA2002春季班Lets see the Accounting Cycle for JJs Lawn Care Service.10/19/202228MBA2002秋季不脱产班MBA2002春季班Jill Jones,Capital5/18,000Cash5/

19、18,000 May 1:Jill Jones deposited$8,000 in the bank to officially start JJs Lawn Care Service.GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 1 Cash8,000Jill Jones,Capital8,000Owner invested cash in the business.10/19/202229MBA2002秋季不脱产班MBA2002春季班 May 2:JJs purchased a riding

20、lawn mower for$2,500 cash.Tools&Equipment5/22,500Cash5/18,0005/22,500GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May2 Tools&Equipment2,500Cash2,500Purchased lawn mower.10/19/202230MBA2002秋季不脱产班MBA2002春季班 May 8:JJs purchased a$15,000 truck.JJs paid$2,000 down in cash and issued

21、 a note payable for the remaining$13,000.Truck5/815,000Cash5/18,0005/22,5005/82,000Notes Payable5/813,000GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May8 Truck15,000Cash2,000Notes Payable13,000Purchased truck.10/19/202231MBA2002秋季不脱产班MBA2002春季班 May 11:JJs purchased some repair

22、 parts for$300 on account.Tools&Equipment5/22,5005/11300 Accounts Payable5/11300 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 11 Tools&Equipment300Accounts Payable300Purchased repair parts.10/19/202232MBA2002秋季不脱产班MBA2002春季班 May 18:JJs sold half of the repair parts to ABC L

23、awns for$150,a price equal to JJs cost.ABC Lawns agrees to pay JJs within 30 days.Tools&Equipment5/22,5005/18150 5/11300 Accounts Receivable5/18150 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 11 Accounts Receivable150Tools&Equipment150Sold repair parts.10/19/202233MBA2002秋

24、季不脱产班MBA2002春季班 May 25:ABC Lawns pays JJ s$75 as a partial settlement of its accounts receivable.Accounts Receivable5/18150 5/2575 Cash5/18,000 5/22,500 5/2575 5/82,000 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 25 Cash75Accounts Receivable75Received cash from ABC.10/19/2

25、02234MBA2002秋季不脱产班MBA2002春季班 May 28:JJ s pays$150 of its accounts payable.Cash5/18,000 5/22,500 5/2575 5/82,000 5/28150 Accounts Payable5/28150 5/11300 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 28 Accounts Payable150Cash150Paid cash.10/19/202235MBA2002秋季不脱产班MBA2002春季班Sal

26、es Revenue5/28750 May 29:JJs provided lawn care services for a client and received$750 in cash.Cash5/18,0005/22,5005/2575 5/82,0005/29750 5/28150 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 29 Cash750Sales Revenue750Received cash for revenue.10/19/202236MBA2002秋季不脱产班MBA200

27、2春季班Gasoline Expense5/3150 May 31:JJs purchased gasoline for the lawn mower and the truck for$50 cash.Cash5/18,0005/22,5005/2575 5/82,0005/29750 5/28150 5/3150 GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 31 Gasoline Expense50Cash50Paid for gasoline.10/19/202237MBA2002秋季不脱产

28、班MBA2002春季班Jill Jones,Drawing5/31200 May 31:In addition to these transactions,Jill Jones withdrew$200 for personal use.Cash5/18,0005/22,5005/2575 5/82,0005/29750 5/28150 5/3150 5/31200GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May 31 Jill Jones,Drawing200Cash200Withdrawn cash

29、.10/19/202238MBA2002秋季不脱产班MBA2002春季班Posting Journal Entries to the Ledger Accounts 过帐GENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May1 Cash8,000Jill Jones,Capital8,000Owner invested cash in the business.General LedgerCashDateDebitCreditBalance2001May1 8,000 8,000 10/19/202239MB

30、A2002秋季不脱产班MBA2002春季班Posting Journal Entries to the Ledger AccountsGENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May1 Cash8,000Jill Jones,Capital8,000Owner invested cash in the business.General LedgerJill Jones,CapitalDateDebitCreditBalance2001May1 8,000 8,000 10/19/202240MBA200

31、2秋季不脱产班MBA2002春季班Posting Journal Entries to the Ledger AccountsGENERAL JOURNALDateAccount Titles and ExplanationPR DebitCredit2001May2 Tools&Equipment2,500Cash2,500Purchased lawn mower.Lets see what the cash account looks like after posting the cash portion of this transaction for JJs Lawn Care Serv

32、ice.10/19/202241MBA2002秋季不脱产班MBA2002春季班Ledger Accounts After PostingGeneral LedgerCashDateDebitCreditBalance2001May1 8,000 8,000 2 2,500 5,500 This ledger format is referred to as a running balance(as opposed to simple T accounts).10/19/202242MBA2002秋季不脱产班MBA2002春季班Adjusting EntriesGENERAL JOURNALDa

33、teAccount Titles and ExplanationPRDebitCreditMay 31 Depreciation Expense:Tools&Eq.50Accumulated Depreciation:Tools&Eq.50To record one months depreciation.10/19/202243MBA2002秋季不脱产班MBA2002春季班Adjusting EntriesGENERAL JOURNALDateAccount Titles and ExplanationPRDebitCreditMay 31 Depreciation Expense:Truc

34、k250Accumulated Depreciation:Truck250To record one months depreciation.10/19/202244MBA2002秋季不脱产班MBA2002春季班JJs Lawn Care Service Adjusted Trial Balance May 31,2001Cash3,925$Accounts receivable75 Tools&equipment2,650 Accumulated depr.:tools&eq.50$Truck15,000 Accumulated depr.:truck250 Notes payable13,

35、000 Accounts payable150 Jill Jones,capital8,000 Jill Jones,drawing200 Sales revenue750 Gasoline expense50 Depr.exp.:tools&eq.50 Depr.exp.:truck250 Total22,200$22,200$JJs Lawn Care Service Adjusted Trial Balance May 31,2001Cash3,925$Accounts receivable75 Tools&equipment2,650 Accumulated depr.:tools&e

36、q.50$Truck15,000 Accumulated depr.:truck250 Notes payable13,000 Accounts payable150 Jill Jones,capital8,000 Jill Jones,drawing200 Sales revenue750 Gasoline expense50 Depr.exp.:tools&eq.50 Depr.exp.:truck250 Total22,200$22,200$After these two adjusting entries are made,JJs Adjusted Trial Balance look

37、s like this.10/19/202245MBA2002秋季不脱产班MBA2002春季班Closing Entries for Revenue AccountsGENERAL JOURNALDateAccount Titles and ExplanationPRDebitCreditMay 31 Sales Reveune750Income Summary 750To close the revenue account.Since Sales Revenue has a credit balance,the closing entry requires a debit to the Sa

38、les Revenue account.10/19/202246MBA2002秋季不脱产班MBA2002春季班Income Summary750 750 Closing Entries for Revenue AccountsSales Revenue750 750 -10/19/202247MBA2002秋季不脱产班MBA2002春季班Closing Entries for Expense AccountsGENERAL JOURNALDateAccount Titles and ExplanationPRDebitCreditMay 31 Income Summary350Gasoline

39、 Expense50Depreciation Exp.:Tools&Equipment50Depreciation Exp.:Truck250To close the expense accounts.Since expense accounts have a debit balance,the closing entry requires a credit to the expense accounts.10/19/202248MBA2002秋季不脱产班MBA2002春季班Income Summary50 750 50 250 400 Depr.Exp.:Tools&Equipment50

40、50 -Gasoline Exp.50 50 -Net IncomeDepr.Exp.:Truck250 250 -Closing Entries for Expense Accounts10/19/202249MBA2002秋季不脱产班MBA2002春季班Closing the Income Summary AccountSince Income Summary has a$400 credit balance,the closing entry requires a debit to Income Summary.GENERAL JOURNALDateAccount Titles and

41、ExplanationPRDebitCreditMay 31 Income Summary400Jill Jones,Capital400To close the Income Summary.10/19/202250MBA2002秋季不脱产班MBA2002春季班Closing the Income Summary AccountJill Jones,Capital8,000 400 8,400 Income Summary50 750 50 250 400 -The balance in Income Summary is now zero.10/19/202251MBA2002秋季不脱产班

42、MBA2002春季班JJs Lawn Care ServiceStatement of Owners EquityFor the month ending May 31,2001Jill Jones,capital,May 1,2001-$Add:Net income for May400 Investment by owner8,000 Subtotal8,400$Less:Withdrawal by owner200 Jill Jones,capital,May 31,20018,200$JJs Lawn Care ServiceStatement of Owners EquityFor

43、the month ending May 31,2001Jill Jones,capital,May 1,2001-$Add:Net income for May400 Investment by owner8,000 Subtotal8,400$Less:Withdrawal by owner200 Jill Jones,capital,May 31,20018,200$Now,lets prepare the Balance Sheet.10/19/202252MBA2002秋季不脱产班MBA2002春季班J J s L a w n C a re S e rv ic e B a la n

44、c e S h e e t M a y 3 1,2 0 0 1A sse tsC a sh3,9 2 5$A c c o u n ts re c e iv a b le7 5 T o o ls&e q u ip m e n t2,6 5 0$L e ss:A c c u m.d e p r.:to o ls&e q.5 0 2,6 0 0 T ru c k1 5,0 0 0$L e ss:A c c u m.d e p r.:tru c k2 5 0 1 4,7 5 0 T o ta l a sse ts2 1,3 5 0$L ia b ilitie s&O w n e rs E q u it

45、yL ia b ilitie s:N o te s p a y a b le1 3,0 0 0$A c c o u n ts p a y a b le1 5 0 T o ta l lia b ilitie s1 3,1 5 0$O w n e rs e q u ity:J ill J o n e s,c a p ita l8,2 0 0 T o ta l lia b ilitie s&o w n e rs e q u ity2 1,3 5 0$J J s L a w n C a re S e rv ic e B a la n c e S h e e t M a y 3 1,2 0 0 1A s

46、se tsC a sh3,9 2 5$A c c o u n ts re c e iv a b le7 5 T o o ls&e q u ip m e n t2,6 5 0$L e ss:A c c u m.d e p r.:to o ls&e q.5 0 2,6 0 0 T ru c k1 5,0 0 0$L e ss:A c c u m.d e p r.:tru c k2 5 0 1 4,7 5 0 T o ta l a sse ts2 1,3 5 0$L ia b ilitie s&O w n e rs E q u ityL ia b ilitie s:N o te s p a y a

47、b le1 3,0 0 0$A c c o u n ts p a y a b le1 5 0 T o ta l lia b ilitie s1 3,1 5 0$O w n e rs e q u ity:J ill J o n e s,c a p ita l8,2 0 0 T o ta l lia b ilitie s&o w n e rs e q u ity2 1,3 5 0$10/19/202253MBA2002秋季不脱产班MBA2002春季班JJs Lawn Care ServiceIncome StatementFor the month ending May 31,2001Sales

48、revenue750$Operating expenses:Gasoline expense50$Depr.exp.:tools&eq.50 Depr.exp.:truck250 350 Net income400$JJs Lawn Care ServiceIncome StatementFor the month ending May 31,2001Sales revenue750$Operating expenses:Gasoline expense50$Depr.exp.:tools&eq.50 Depr.exp.:truck250 350 Net income400$10/19/202

49、254MBA2002秋季不脱产班MBA2002春季班JJs Lawn Care ServiceStatement of Cash FlowsFor the month ending May 31,2001Cash flows from operating activities:Cash received from revenue transactions750$Cash paid for expenses(50)Net cash provided by operating activities700$Cash flows from investing activities:Purchase o

50、f lawn mower(2,500)$Purchase of truck(2,000)Collection for sale of repair parts75 Payment for repair parts(150)Net cash used by investing activities(4,575)Cash flows from financing activities:Investment by owner8,000$Withdrawal by owner(200)Net cash provided by financing activities7,800 Increase in

51、cash for month3,925$Cash balance,May 1,2001-Cash balance,May 31,20013,925$JJs Lawn Care ServiceStatement of Cash FlowsFor the month ending May 31,2001Cash flows from operating activities:Cash received from revenue transactions750$Cash paid for expenses(50)Net cash provided by operating activities700

52、$Cash flows from investing activities:Purchase of lawn mower(2,500)$Purchase of truck(2,000)Collection for sale of repair parts75 Payment for repair parts(150)Net cash used by investing activities(4,575)Cash flows from financing activities:Investment by owner8,000$Withdrawal by owner(200)Net cash pr

53、ovided by financing activities7,800 Increase in cash for month3,925$Cash balance,May 1,2001-Cash balance,May 31,20013,925$10/19/202255MBA2002秋季不脱产班MBA2002春季班会计电算化和企业信息化 用友、金蝶、SAP 电算化与手工处理的比较 新问题系统安全保证 会计人员、管理人员的角色变化10/19/202256MBA2002秋季不脱产班MBA2002春季班End of Chapter 410/19/202257MBA2002秋季不脱产班MBA2002春季

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