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1、Introduction to Accounting会计学原理会计学原理1会计双语教程说课内容说课内容教教材材教学对象教学对象教学内容教学内容教学目标教学目标教学方法教学方法教学步骤教学步骤板书框架板书框架2会计双语教程教材教材Fundamental Accounting Principles(12th Canadian edition) Kermit D.Larson,Tilly Jensen; 基础会计基础会计(第三版第三版) 孙铮主编孙铮主编,上海财经大上海财经大学出版社。学出版社。3会计双语教程教学对象教学对象充满朝气和活力的充满朝气和活力的08级中加合作办学市场级中加合作办学市场营销
2、专业（营销专业（MAM）专科学生，初学会计，）专科学生，初学会计，基础薄弱。基础薄弱。4会计双语教程教学内容教学内容第五章第五章 结账结账第二节第二节 记账过程记账过程重点：重点：实账户与虚账户的概念； 结账过程与结账分录。难点：难点：结账的涵义； 本期损益账户的结构； 结账分录。5会计双语教程教学目标教学目标知识方面知识方面：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。6会计双语教程教学方法教学方法1.启发式教学法启发式教
3、学法：引导学生主动参与课堂教学；2.案例分析法案例分析法：培养学生用理论分析实践问题的能力；3.任务型教学法任务型教学法：培养学生会计学习能力。7会计双语教程教学步骤教学步骤（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）（6）Assignment（布置作业）8会计双语教程Chapter 5Completing the Accounting Cycle结帐9会计双语教程Quick ReviewAccrual Basis Accounting& Cash Basis
4、Accounting Five adjustments: (1)Prepaid Expenses (2)Amortization (3)Unearned Revenue (4)Accrued Expenses (5)Accrued Revenues10会计双语教程Learning ObjectivesDescribe and prepare a worksheet(工作表) and explain its usefulnessDescribe the closing process（结账过程） ,temporary accounts and permanent accounts（虚账户和实账户
5、）Prepare closing entries（结账分录）Explain and prepare a post-closing trial balance11会计双语教程Lesson 1Worksheet工作表12会计双语教程The Work SheetThe worksheet is a working paper that can simplify your efforts for preparing financial 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
6、相关信息。13会计双语教程The Work Sheet The work sheet contains five sets of double columns:Unadjusted trial balanceAdjustmentsAdjusted trial balanceIncome statementBalance sheet and statement of owners equity14会计双语教程The Work SheetStep1:Enter Unadjusted Trial BalanceTo begin, list the number and title of each a
7、ccount from the ledger along with the accounts unadjusted trial balance.15会计双语教程The Work SheetStep 2: Enter AdjustmentsTurn over the second transparency.Step3: Prepare Adjusted Trial BalanceThe adjustments are prepared by combining the adjustments with the unadjusted trial balances for each account
8、(as we did in Chapter 4)Turn over third transparency.16会计双语教程The Work Sheet Step4: Extend Adjusted Trial Balance Amounts to Financial Statement ColumnsThis step involves sorting the adjusted amounts into their proper financial statement columns.Turn over forth transparency.17会计双语教程The Work SheetInco
9、me 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.18会计双语教程The Work SheetStep5: Enter Net Income (or loss) and Balance the Financial S
10、tatement 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 fifth transparency.19会计双语教程The Work Sh
11、eetStep6: 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.20会计双语教程The Work SheetThe Statement of O/E is prepared from the Balance Sheet and O/E columns b
12、ut 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.21会计双语教程Lesson 2The Closing Process结帐过程22会计双语教程Learning ObjectivesExplain why temporary accou
13、nts are closed each period.Describe and Record the closing entries.Lets see the learning objectives!23会计双语教程Quick ReviewWhat is the basic classification of account? Assets account Liabilities account Owner, capital Owner, withdrawals Revenue account Expense accountWhat is accounting cycle? The Accou
14、nting Cycle refers to the steps in preparing financial statements for users for a specific period of time.24会计双语教程1. Analyze Transactions2. Journalize3. Post4. Prepare Unadjusted Trial Balance5. Adjust6. Prepare Adjusted Trial Balance7. Prepare Statements8. Close9. Prepare Post-Closing Trial balance
15、25会计双语教程引子引子- -看图思考古代账房先生与现代账房看图思考古代账房先生与现代账房先生的区别先生的区别Picture 4Picture 2Picture 3Picture 1Picture 526会计双语教程Objective 1Whatis Permanent and Temporary Account? 什么是实账户和虚账户？27会计双语教程Permanent and Temporary Account实帐户与虚帐户实帐户与虚帐户Temporary AccountsRevenuesIncome SummaryExpenseswithdrawalsPermanent Accounts
16、AssetsLiabilitiescapital28会计双语教程Permanent Account实帐户实帐户Accounts that are not 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。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资产负债表帐户都是永久性帐户 。29会
17、计双语教程Temporary Account虚帐户虚帐户Accounts that are closed to a zero balance at the end of each accounting period.Temporary accounts generally appearing on the Income Statement.虚账户是指仅仅反映一个时期的经济活动，虚账户是指仅仅反映一个时期的经济活动，期末没有余额，每个会计期都从期末没有余额，每个会计期都从“零零”开始开始的账户。损益表账户都是临时性账户。的账户。损益表账户都是临时性账户。30会计双语教程Objective 2Wh
18、at is the meaning of closing?结账的涵义是什么？31会计双语教程结账的第一重涵义结账的第一重涵义实账户实账户结账结账结出期末余额，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!32会计双语教程AssetsAssetsLiabilitiesLiabilitiesOwner, capital Owner, capital 2004200533会计双语教程结账的第二重涵义结账的第二重涵义虚账户虚账户结账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
19、 how to close the temporary account!34会计双语教程RevenuesRevenuesExpensesExpensesOwner, withdrawalsOwner, withdrawals-0-0-0-2004200535会计双语教程Objective 3What is the closing process?结账过程是什么？36会计双语教程Income Summary（本期损益）（本期损益） Debit（借） Income Summary Creidt（贷）Lets introduce a new account!amount brought of rev
20、enues（收入的转入数）amount brought of expenses（费用的转入数）37会计双语教程The Closing Process结帐过程结帐过程Income SummaryOwners CapitalRevenueExpenseWithdrawalsClose Revenue accounts to Income Summary.Close Expense accounts to Income Summary.Close Income Summary account to Owners Capital.Close Withdrawals to Owners Capital.
21、123438会计双语教程The Closing Process结帐过程结帐过程Balances before closing.39会计双语教程The Closing Process结帐过程结帐过程Close Revenue accounts to Income Summary.40会计双语教程The Closing Process结帐过程结帐过程Close Expense accounts to Income Summary.The balance in Income Summary equals net income.41会计双语教程The Closing Process结帐过程结帐过程Cl
22、ose Income Summary to Owners Capital.Close Withdrawals account to Owners Capital.42会计双语教程Using the adjusted trial balance, lets prepare the closing entries for FastForward.43会计双语教程Close Revenue accounts to Income Summary.44会计双语教程(1)CloseRevenueAccountstoIncomeSummary45会计双语教程Close Expense accounts to
23、 Income Summary.46会计双语教程(2)CloseExpenseAccountstoIncomeSummary47会计双语教程Close Income Summary to Owners Capital.48会计双语教程(3)CloseIncomeSummarytoOwnersCapital49会计双语教程Close Withdrawals to Owners Capital.50会计双语教程(4)CloseWithdrawalstoOwnersCapital51会计双语教程Class-exercise Find out which account is temporary ac
24、count. Account receivable Rent revenue Wages expense Unearned revenue Owner, capital Owner, withdrawals52会计双语教程SummaryPermanent account means that are not closed to a zero balance at the end of each accounting period.Temporary account means that are closed to a zero balance at the end of each accoun
25、ting period.Closing Process means the steps to close temporary account.Closing Entry实账户虚账户结账过程结账分录53会计双语教程SummaryIncome Summary is a new account which record the amount brought of revenues and expenses.本期损益54会计双语教程AssignmentExplain why do we close the temporary account?55会计双语教程Lesson 3Preparing a Po
26、st-Closing Trial Balance编制结帐后试算平衡表56会计双语教程Post-closing trial balanceA post-closing trial balance is a list of permanent accounts and their balances from the ledger after all closing entries have been journalized and posted.结帐后试算平衡表用来反映结帐后所有实帐户及其余额情况。The accounts listed will be Assets, Liabilities, a
27、nd Owners Equity at the end of the period. (the same accounts used on a balance sheet)57会计双语教程Assignment Using the account information in the following adjusted trial balance for Boosters Towing service:1. Prepare the closing entries for December 31,20052. Post the closing entries3. Prepare the post
28、-closing trial balance at December 31,200558会计双语教程BoostersTowingServiceAdjustedTrialBalanceDecember31,2005DebitCreditCash$7,000Accountsreceivable3,000Towtruck31,000Accumulatedamortization,towtruck$27,000Salariespayable700TerryBooster,capital17,200TerryBooster,withdrawals2,300Towingrevenue38,000Salar
29、iesexpense30,000Amortizationexpense,towtruck5,000Utilitiesexpense4,600Totals$82,900$82,90059会计双语教程Lesson 5Classified Balance Sheet分类资产负债表60会计双语教程Classified Balance SheetA classified balance sheet organizes assets and liabilities into important subgroups to provide users with more useful information
30、for making decision.61会计双语教程Classification GroupsCurrent Assets Which are cash and other resources that are expected to be sold, collected or used within the longer of one year or the companys operating cycle.Examples are cash, temporary investments, accounts receivable, notes receivable, supplies a
31、nd prepaid expenses.62会计双语教程Classification GroupsLong-term investmentsWhich are held for more than one year or the operating cycle.63会计双语教程Classification GroupsProperty, Plant and Equipment (PPE)Which are tangible capital assets used to produce or sell products and services for more than one account
32、ing period.Examples of PPE are equipments, vehicles, buildings, and land.64会计双语教程Classification GroupsIntangible assetsWhich are long-term resources used to produce or sell products and services.Examples are patents, trademarks, copyrights, and franchises.65会计双语教程Classification GroupsCurrent Liabili
33、tiesWhich are obligations due to be paid or settled within the longer of one year or the operating cycle.Examples are accounts payable, notes payable, wages payable, taxes payable, interest payable, and unearned revenues.66会计双语教程Classification GroupsLong-term LiabilitiesWhich are obligations due beyond the longer of one year or the operating cycle.Examples are Notes payable, mortgages payable, bonds payable.67会计双语教程本章结束本章结束68会计双语教程
