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1、Introduction to Accounting 会计学原理主讲人：吴俊红 国际教育学院说课内容 教 材 教学对象 教学内容 教学目标 教学方法 教学步骤 板书框架教材Fundamental Accounting Principles(12th Canadian edition) Kermit D.Larson,Tilly Jensen; 基础会计(第三版) 孙铮主编,上海财经大 学出版社。教学对象充满朝气和活力的08级中加合作办学市场 营销专业（MAM）专科学生，初学会计 ，基础薄弱。教学内容第五章 结账 第二节 记账过程重点：实账户与虚账户的概念；结账过程与结账分录。难点：结账的涵义；
2、本期损益账户的结构；结账分录。教学目标知识方面：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：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：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1.启发式教学法：引导学生主动参与课堂 教学；2.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：培养学生会计学习能力 。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）
3、 （6）Assignment（布置作业）Chapter 5Completing the Accounting Cycle结帐Quick ReviewAccrual Basis Accounting& Cash Basis Accounting Five adjustments:(1)Prepaid Expenses(2)Amortization(3)Unearned Revenue(4)Accrued Expenses(5)Accrued RevenuesLearning ObjectivesDescribe and prepare a worksheet(工作 表) and explain
4、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 prepare 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
5、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 SheetThe work sheet contains five sets of double columns:Unadjusted trial balanceAdjustmentsAdjusted trial balanceIncome statementBalance sheet and statement of owners equityThe Work SheetStep1:Enter
6、 Unadjusted Trial BalanceTo begin, list the number and title of each account from the ledger along with the accounts unadjusted trial balance.The Work SheetStep 2: Enter AdjustmentsTurn over the second transparency. Step3: Prepare Adjusted Trial BalanceThe adjustments are prepared by combining the a
7、djustments with the unadjusted trial balances for each account (as we did in Chapter 4)Turn over third transparency.The Work SheetStep4: Extend Adjusted Trial Balance Amounts to Financial Statement ColumnsThis step involves sorting the adjusted amounts into their proper financial statement columns.T
8、urn over forth transparency.The Work SheetIncome Statement expenses to the debit column and revenues to the credit column.Balance Sheet and Statement of O/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
9、 (or loss) and Balance the Financial Statement ColumnsThe difference between the debit and credit columns in the Income Statement columns equals your net income 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
10、fifth transparency.The Work SheetStep6: Prepare Financial Statements from the Work Sheet InformationThe Income Statement is prepared from the Income Statement column.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 S
11、heet 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 plus the net income (or minus the net loss) and minus the withdrawals.Lesson 2The Closing Process结帐过程Learning ObjectivesExplain why temporary
12、 accounts are closed each period.Describe and Record the closing entries.Lets see the learning objectives!Quick ReviewWhat is the basic classification of account? Assets account Liabilities account Owner, capital Owner, withdrawals Revenue account Expense accountWhat is accounting cycle?The Accounti
13、ng Cycle refers to the steps in preparing financial statements for users for a specific period of time.1. Analyze Transactions2. Journalize3. Post4. Prepare Unadjusted Trial Balance5. Adjust6. Prepare Adjusted Trial Balance7. Prepare Statements8. Close9. Prepare Post-Closing Trial balance引子-看图思考古代账房
14、先生与现代账房 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 实帐户与虚帐户Temporary AccountsRevenuesIncome SummaryExpenseswithdrawalsPermanent AccountsAssetsLiabilitiescapitalPermanent Account实帐户Accounts that are n
15、ot 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 。Temporary Account虚帐户Accounts that are closed to a zero balance at the end of each accounting period.Temporary accounts generally
16、 appearing on the Income Statement.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“零”开始 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？结账的第一重涵义实账户 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 结账的第二重涵义虚账户 结账将本期账户余额冲平， 即结账后，虚账户余额 0。需要做结账会计分录。Lets see
