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1、2-1PowerPoint Authors:Susan Coomer Galbreath,Ph.D.,CPACharles W.Caldwell,D.B.A.,CMAJon A.Booker,Ph.D.,CPA,CIACynthia J.Rooney,Ph.D.,CPACopyright 2013 by The McGraw-Hill Companies,Inc.All rights reserved.Analyzing and Recording TransactionsChapter 22-2C 1Analyzing and Posting ProcessThe accounting pr
2、ocess identifies business transactions and events,analyzes and records their effects,and summarizes and presents information in reports and financial statements.These reports and statements are used for making investing,lending,and other business decisions.2-3Sales TicketsBank StatementsPurchase Ord
3、ersChecksSource DocumentsBills from SuppliersEmployee EarningsRecordsC 12-4An account is a record of increases and decreases in a specific asset,liability,equity,revenue,or expense item.The Account and Its AnalysisThe general ledger is a record containing all accounts used by the company.C 22-5The A
4、ccount and its AnalysisOwner,CapitalOwner,WithdrawalsC 22-6LandEquipmentBuildingsCashNotes ReceivableSuppliesPrepaid AccountsAccounts ReceivableAssetAccountsAsset AccountsC 22-7Accrued LiabilitiesUnearned RevenueNotes PayableAccounts PayableLiabilityAccountsLiability AccountsC 22-8EquityAccountsReve
5、nuesOwners CapitalOwners WithdrawalsExpensesEquity AccountsC 22-9The Account and its AnalysisC 2Revenues and owners contributions increase equity.Expenses and owners withdrawals decrease equity.2-10Ledger and Chart of AccountsThe ledger is a collection of all accounts for aninformation system.A comp
6、anys size and diversityof operations affect the number of accounts needed.The chart of accounts is a list of all accounts and includes anidentifying number for each account.C 32-11Debits and CreditsA T-account represents a ledger account and is a tool used to understand the effects of one or more tr
7、ansactions.C 42-12LiabilitiesEquityAssets=+Double-Entry AccountingC 42-13Double-Entry AccountingC 4Here is the expanded accounting equation showing the equity section.2-14Double-Entry AccountingAn account balance is the difference between the increases and decreases in an account.Notice the T-Accoun
8、t.C 42-15Journalizing and Posting TransactionsP 12-16c.Dollar amount of debits and creditsJournalizing Transactionsa.Transaction Dated.Transaction explanationb.Titles of Affected AccountsP 12-17Balance Account ColumnT-accounts are useful illustrations,but balance column ledger accounts are used in p
9、ractice.P 12-18Posting Journal EntriesP 1 12-19Analyzing TransactionsA 1Double-entry accounting is useful in analyzing and processing transactions.Analysis of each transaction follows these four steps.2-20Analyzing TransactionsA 12-21Analyzing TransactionsA 12-22Analyzing TransactionsA 12-23Analyzin
10、g TransactionsA 12-24Analyzing TransactionsA 12-25After processing its remaining transactions for December,FastForwards Trial Balance is prepared.P 22-26Preparing the Trial BalancePreparing a trial balance involves three steps:1.List each account title and its amount(from ledger)in the trial balance
11、.If an account has a zero balance,list it with a zero in the normal balance column(or omit it entirely).2.Compute the total of debit balances and the total of credit balances.3.Verify(prove)total debit balances equal total credit balances.P 22-27Searching for and Correcting ErrorsIf the trial balanc
12、e does not balance,the error(s)must be found and corrected.Make sure the trial balance columns are correctly added.Make sure account balances are correctly entered from the ledger.See if debit or credit accounts are mistakenly placed on the trial balance.Re-compute each account balance in the ledger
13、.Verify that each journal entry is posted correctly.Verify that each original journal entry has equal debits and credits.P 22-28Using a Trial Balance to Prepare Financial StatementsP 32-29Income StatementP 32-30Statement of Owners EquityP 32-31Balance SheetP 3Net income from income statement2-32Pres
14、entation Issues1.Dollar signs are not used in journals and ledgers.2.Dollar signs appear in financial statements and other reports such as trial balances.The usual practice is to put dollar signs beside only the first and last numbers in a column.3.When amounts are entered in the journal,ledger,or t
15、rial balance,commas are optional to indicate thousands,millions,and so forth.4.Commas are always used in financial statements.5.Companies commonly round amounts in reports to the nearest dollar,or even to a higher level.P 32-33Global ViewBoth U.S.GAAP and IFRS prepare the same four basic financial s
16、tatements.A few differences are found within each statement,but over time these differences are likely to be eliminated.Here is a typical IFRS balance sheet presentation.2-34Accounting Controls and AssuranceAccounting systems depend on control procedures that assure the proper principles were applie
17、d in processing accounting information.The passage of SOX legislation strengthened U.S.control procedures in recent years.The percentage of employees in information technology that report observing specific types of misconduct in 2009.2-35Debt RatioEvaluates the level of debt risk.A higher ratio ind
18、icates that there is a greater probability that a company will not be able to pay its debt in the future.A 2Total LiabilitiesTotal AssetsDebt Ratio =2-36End of Chapter 21、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Monday,November 7,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。21:52:1621:52:1621:5211/7/2022 9:52:16 PM3、
19、每天只看目标，别老想障碍。11月-2221:52:1621:52Nov-2207-Nov-224、宁愿辛苦一阵子，不要辛苦一辈子。21:52:1621:52:1621:52Monday,November 7,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2221:52:1621:52:16November 7,20226、生活总会给你另一个机会，这个机会叫明天。07十一月20229:52:16下午21:52:1611月-227、人生就像骑单车，想保持平衡就得往前走。十一月229:52下午11月-2221:52November 7,20228、业余生活要有意义，不要越轨。2022/11/721:52:1621:52:1607 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。9:52:16下午9:52下午21:52:1611月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/7/2022 9:52:16 PM21:52:1607-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/7/2022 9:52 PM11/7/2022 9:52 PM11月-2211月-22谢谢大家谢谢大家