会计学英语电子版03.pptVIP

Financial Accounting:Tools for Business Decision Making, 4th Ed.;Chapter 3;Chapter 3The Accounting Information System;Chapter 3The Accounting Information System;Transaction Analysis;The Accounting Information System; Accounting Transactions...; Accounting Transactions...;Transaction Analysis;Accounting Analysis...;Transaction Analysis;Transaction Analysis;Let’s Practice!;Event 1 – Investment of Cash by Stockholders;Event 2 – Note Issued in Exchange for Cash;Event 3 – Purchase of Office Equipment for Cash;Event 4 – Receipt of Cash in Advance from Customer;Event 5 – Services Rendered for Cash;Event 5 – Services Rendered, WHAT IF these were performed “on account”?;Event 6 – Payment of Rent;Event 7 – Purchase of Insurance Policy with Cash;Event 8 – Purchase of Supplies on Credit;Event 9 – Hiring of New Employees;Event 10 – Payment of Dividend;Event 11 – Payment of Cash for Employee Salaries;Summary of Transactions;An individual accounting record of increases and decreases in a specific Asset, Liability, or Stockholders’ Equity item.;Three parts : 1) the Title of the account 2) a left or Debit side 3) a right or Credit side;Debits and Credits;Examples;Total the Entries to Each Side;Total the Entries to Each Side;Whichever side you increase is the normal balance!;Normal Balances for Assets and Liabilities;Normal Balances for Stockholders’ Equity;Normal Balances for Expenses and Revenues;Expansion of Basic Equation;Review;Review;Basic Steps in the Recording Process.;Recording Process Step 1;The Journal...;Recording Process Step 2;Recording Process Step 3;Date;52;52;52;The General Ledger;Chart of Accounts...;The General Ledger;The General Ledger;The Ledger;Posting;GENERAL JOURNAL;GENERAL JOURNAL;Posting Entries;Trial Balance;;Copyright ? 2007 John Wiley Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that named in Section 117 of the United States Copyright Act without the express written consent of the copyright owner is unlawf