傻大方摘要：【会计|会计英语课件( 二 )|英语|课件】15、n: assets = liabilities + owners equity 2021/3/1120 v four types of transactions that affect owners equity Owners investments Owners equity revenues Owners withdrawals expenses 2021/3/1121 Part 2...
按关键词阅读： 英语 课件 会计
15、n: assets = liabilities + owners equity 2021/3/1120 v four types of transactions that affect owners equity Owners investments Owners equity revenues Owners withdrawals expenses 2021/3/1121 Part 2Part 2 Accounting Process 2021/3/1122 Step 1 Review v1.Who are the accounting users? v2.Whats the purpose 。
16、 of accounting ? v3.What are the basic accounting elements? 2021/3/1123 2021/3/1124 vThe full form of accounting equation: vAssets=Liabilities + Owners Equity + Revenue - Expenses 2021/3/1125 Owners equity vDefinition: the residual interest in the assets of an entity that remains after deducting its 。
17、 liabilities. vOwners equity = assets liabilities vOwners equity = net assets 2021/3/1126 Liabilities vDefinition: probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a resul 。
18、t of past transactions or events. vKinds of liabilities: current liabilities and long-term liabilities 2021/3/1127 Assets v Definition : probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events;
economic resources owned by a business。
19、that are expected to benefit future operations. vKinds of assets:current assets, fixed assets and intangible assets. 2021/3/1128 vEconomic resources are referred to as assets and creditors equities are referred to as liabilities. 2021/3/1129 vEquities: creditors equity and owners equity 2021/3/1130。
20、vCurrent assets: cash, accounts receivable, inventories, vFixed assets: land, buildings,and equipment vIntangible assets: patent, trademark and brand name, copyright, franchise 2021/3/1131 vCurrent liabilities(流动负债）: accounts payable应付账款, salaries payable应付薪金, taxes payable应付税金, vLong-term liabiliti 。
21、es长期负债: bonds payable应付债 2021/3/1132 CLASSROOM EXERCISES vIndicate below whether each account is an assets (A), liabilities (L), or a part of owners equity (OE). vCash （ ） vSalaries Payable（ ） vAccounts Receivable（ ） vJohnson, Capital Land（ ） vAccounts Payable（ ） vSupplies（ ） vLand（ ） vSupplies（ ） O 。
22、E A A A A L L A OE A A A A L L A 2021/3/1133 vClassroom exercises: v1. Identify the following transactions by type of owners equity transaction by marking each as either an owners investment (I), owners withdrawal (W), revenue (R), expense (E) or not an owners equity transaction (NOE). va. Received。
23、cash for providing a service. ( ), vb. Took assets out of business from a personal account. ( ), vC. Received cash from a customer previously billed for a service. ( ) vd. Transferred assets to the business from a personal account. ( ) 2021/3/1134 ve. Paid service station for gasoline. vf. Performed 。
24、 a service and received a promise of payment. vg. Paid cash to purchase equipment. vh. Paid cash to employee for services performed. 2021/3/1135 Part 2 ILLUSTRATIVE TRANSACTIONS vTransactions v1. John begins his business by depositing $50,000 in a bank account in the name of Shannon Realty. (investm 。
25、ent) vAssets = Liabilities + Owners Equity 1 $50,000 $50,000 Bal. $50,000 $50,000 2021/3/1136 lAssets = Liabilities + Owners Equity $50,000 $50,000 2. +10,000 (land) +25,000 (building) -35,000 (cash) Bal. $50,000 $50,000 2021/3/1137 v3. John buys some office supplies for v$500 on credit. (Purchase o 。
26、f assets by incurring a liability) vAssets = Liabilities + Owners Equity $50,000 $50,000 3. +$500 (supplies) +$500(accounts payable) Bal. $50,500 $500 $50,000 2021/3/1138 v4. John pays $200 of the $500 owed for the supplies. (payment of a liabilities) vAssets = Liabilities + Owners Equity $50,500 $5 。
27、00 $50,000 -$200 (cash) -$200(accounts payable) Bal. $50,300 $300 $50,000 2021/3/1139 v5. Shannon Realty sells a house and receives a commission in cash of $1,500. vAssets = Liabilities + Owners Equity $50,300 $300 $50,000 5. +$1,500 (cash) +$1,500(revenue) Bal. $51,800 $300 $51,500 2021/3/1140 v6.。
28、John sells a house calling for a commission of $2,000, but John agrees to wait for the payment. (revenue on credit) Assets = Liabilities + Owners Equity $51,800 $300 $51,500 $2,000 (accounts receivable) $2,000 (revenue) Bal. 53,800 $300 $53,500 2021/3/1141 v7. A few days later Shannon receives $1,00 。
29、0 from the client. Assets = Liabilities + Owners Equity $53,800 $300 $53,500 7. +$1,000(cash) -$1,000(accounts receivable) bal. $53,800 $300 $53,500 2021/3/1142 v8. John Shannon pays $1,000 to rent some equipment for the office . vAssets = Liabilities + Owners Equity v $53,800 $300 $53,500 v8. -$1,0 。
30、00(cash) - $1,000(expense) v vbal. $52,800 $300 $52,500 2021/3/1143 v9. John pays $400 in wages to a part- time helper. (expense) vAssets = Liabilities + Owners Equity v$52,800 $300 $52,500 9. -$400(cash) - $400(expense) Bal.$52,400 $300 $52,100 2021/3/1144 v10. John hasnt paid the bill of utility e 。
稿源：(未知)
【傻大方】网址：/a/2021/0819/0023818599.html
标题：会计|会计英语课件( 二 )