中财1至6章英文课件课件后面有课后习题答 ch03.ppt

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1、TheAccountingInformationSystemChapter3IntermediateAccounting12thEditionKieso,Weygandt,andWarfieldAccountingInformationSystemBasicterminologyDebitsandcreditsBasicequationFinancialstatementsandownershipstructureTheAccountingCycleIdentificationandrecordi

2、ngJournalizingPostingTrialbalanceAdjustingentriesAdjustedtrialbalancePreparingfinancialstatementsClosingPost-closingtrialbalanceReversingentriesFinancialstatementsformerchandisersAccountingInformationSystemcollectsandprocessestransactiondataanddissemi

3、natestheinformationtointerestedparties.AccountingInformationSystemAnAccountingInformationSystem(AIS)Differentfactorsaffectcompany’sAIS…Sarsbans-OslayAct…Howmuchandwhatkindofdebtisoutstanding?Weresaleshigherthisperiodthanlast?Whatassetsdowehave?Whatwer

4、eourcashinflowsandoutflows?Didwemakeaprofitlastperiod?AccountingInformationSystemHelpsmanagementanswersuchquestionsas:LO1Identifythemajorfinancialstatementsandothermeansoffinancialreporting..BasicTerminologyLO1Understandbasicaccountingterminology.Even

5、tTransactionAccount,T-RealAccountNominalAccountLedgerJournalPostingTrialBalanceAdjustingEntriesFinancialStatementsClosingEntriesDebitsandCreditsLO2Explaindouble-entryrules.Double-entryaccountingsystem(two-sidedeffect).Recordingdonebydebitingatleastone

6、accountandcreditinganother.DEBITSmustequalCREDITS.(Basisforthedouble-entrysystem.)DebitsandCreditsAnarrangementthatshowstheeffectoftransactionsonanaccount.Debit=“Left”Credit=“Right”AccountLO2Explaindouble-entryrules.AnAccountcanbeillustratedinaT-Accou

7、ntform.AccountNameDebit/Dr.Credit/Cr.DebitsandCreditsIfDebitentriesaregreaterthanCreditentries,theaccountwillhaveadebitbalance.LO2Explaindouble-entryrules.$10,000Transaction#2$3,000$15,0008,000Transaction#3BalanceTransaction#1DebitsandCreditsIfCredite

8、ntriesaregreaterthanDebitentries,theaccountwillhaveacreditbalance.LO2Explaindouble-entryrules.$10,000Transaction#2$3,000$1,0008,000Transaction#3BalanceTransaction#1NormalBalanceCreditNormalBalanceDebitDebitsandCreditsSummaryLO2Explaindouble-en