傻大方摘要：【会计|会计英语课件( 三 )|英语|课件】31、xpense of $300. vAssets = Liabilities + Owners Equity v $52,400 $300 $52,100 l +$300(accounts payable)- $300(expense) lBal. $52,400 $600 $51,800 2021/3/1145 v11. John withdraws $600 in cash from...
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31、xpense of $300. vAssets = Liabilities + Owners Equity v $52,400 $300 $52,100 l +$300(accounts payable)- $300(expense) lBal. $52,400 $600 $51,800 2021/3/1145 v11. John withdraws $600 in cash from Shannon Realty and deposits it in his personal account. vAssets = Liabilities + Owners Equity v$52,400 $6 。
32、00 $51,800 11.-$600(cash) - $600(capital) Ba.$51,800 $600 $51,200 2021/3/1146 Classroom exercises vCharlene Rudek finished law school in June and immediately set up her own law practice. During the first month of operation she completed the following transactions: v1.Began the law practice by placin 。
33、g $2,000 in a bank account established for the business. v2.Purchased a law library for $900 cash. v3.Purchased office supplies for $400 on credit. v 2021/3/1147 v4.Accepted $500 in cash for completing a contract. v5.Billed clients $1,950 for services rendered during the month. v6.Paid $200 of the a 。
34、mount owed for office supplies. v7.Received $1,250 in cash from one client who had been previously billed for services rendered. v8.Paid rent expense for the month in the amount of $1,200. v9.Withdrew $400 from the practice for personal use. 2021/3/1148 vOn a sheet of paper, list the numbers 1 throu 。
35、gh 10, with columns for Assets, Liabilities, and Owners Equity. In the columns, indicate whether each transaction caused an increase (+), a decrease (-), or no change (NC) in assets, liabilities, and owners equity. 2021/3/1149 vDuring the month of April, Grissom Co. had the following transactions: v 。
36、1.Paid salaries for April, $1,800. v2.Purchased equipment on credit, $3000. v3.Purchased supplies with cash, $100. v4.Additional investment by owner, $4,000. 2021/3/1150 v5.Paid for part of equipment previously purchased on credit, $1,000. v6.Received payment for services performed, $600. v7.Billed。
37、customers for services performed, $1,600. v8.Withdrew cash, $1,500. 2021/3/1151 v9.Received payment from customers billed previously, $300. v10.Received utility bill, $70. v . 2021/3/1152 Part 3 Professional Ethics and Accounting Profession 2021/3/1153 Professional Ethics and the Accounting Professi 。
38、on vRevisions: 1. Accounting equation 2. Use accounting equation to analyze the transactions. 2021/3/1154 Accounting Profession vEthics vManagement Accounting vPublic Accounting vGovernment and other Not-for-Profit Accounting vAccounting Education 2021/3/1155 vEthics Ethics is the application of a c 。
39、ode of conduct to everyday life. It addresses the question of whether actions are good or bad, right or wrong. Ethics actions are the results of individual decisions and you are faced with many ethical situations every day. 2021/3/1156 vManagement Accounting an accountant who is employed by a busine 。
40、ss is said to be in management accounting. A small business may have only one person doing this work, though a medium-size or large company may have hundreds of accountants working under a chief accounting officer called a controller, treasurer, or financial vice president. 2021/3/1157 vPublic Accou 。
41、nting the field of public accounting offers services in auditing, taxes, and management consulting to the public for a fee. 2021/3/1158 vGovernment and Other Not-for-Profit Accounting Agencies and departments at all levels of government hire accountants to prepare reports that officials can responsi 。
42、bly carry out their duties. Not-for-Profit organizations are hospitals, colleges, universities, and foundations. 2021/3/1159 vAccounting Education Training new accountants is a challenging and rewarding career, and today instructors of accounting are in great demand.in many schools holding the CPA,。
43、CMA, or CIA certificate will help and instructor to advance professionally. 2021/3/1160 Part 4 Accounts 2021/3/1161 Revisions v1. Professional ethics v2. The classification of the accounting profession 2021/3/1162 Accounts vAssets: Cash Notes Receivable Accounts Receivable Prepaid Expenses Land Buil 。
44、dings Equipment 2021/3/1163 Cash vCash is the title of the account used to record increases and decreases in cash. Cash consists of money or any medium of exchange that a bank will accept at face value for deposit. vCash: coins, currency, checks, postal and express money orders, money deposited in a 。
45、 bank or banks, cash on hand. 2021/3/1164 Notes Receivable vA promissory note is a written promise to pay a definite sum of money at a fixed future date. Accounts due from others in the form of promissory notes are recorded in an account called Notes Receivable. 2021/3/1165 Accounts Receivable vAcco 。
46、unts Receivable is incurred by Credit Sales, or Sales on Account. Credit sales increase Accounts Receivable. 2021/3/1166 Prepaid Expenses vPrepaid Insurance vOffice Supplies vPrepaid Rent vStore Supplies vPrepaid Taxes 2021/3/1167 Land vLand account is used to record purchases of property to be used 。
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标题：会计|会计英语课件( 三 )