【正文】 A公司 1月份會計業(yè)務(wù)處理小組成員：陳安琪、陳雨卉、姜珊、李金鑫、李天琛、孫佳維Accounting Cycle(會計循環(huán) )會計循環(huán)的定義The accounting process that begins with analyzing and journalizing transactions and ends with the postclosing is called the accounting cycle.從記日記賬開始一直到結(jié)賬結(jié)束的完整的會計過程就叫做會計循環(huán)。Accounting Cycle(會計循環(huán) ).(登日記賬 ).(登賬 ) unadjusted trial balance.(為調(diào)節(jié)前的試算平衡表 ) data.(整理需要調(diào)節(jié)的科目 ) optional endofperiod spreadsheet.(進(jìn)行一份工作總結(jié) ) entries.(將調(diào)整科目登日記賬并過賬 ) adjusted trial balance.(調(diào)整后的試算平衡表 ) statements.(繪制財務(wù)報表 ) entries.(結(jié)賬并登日記賬和過賬 ) postclosing trial balance.(結(jié)賬后的試算平衡表 )169Journal269 LedgerUnadjusted Trial BalanceAdjusted Trial BalancePostclosing Trial Balance4Adjustment Data8Financial StatementsStep 5需注意An optional endofperiod spreadsheet (work sheet) is not required, but it is useful in showing the flow of accounting information from the unadjusted trial balance to the adjusted trial balance and financial statement. In addition, an endofperiod spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.A CompanyEndofPeriod Spreadsheet (Work Sheet)For the Month Ended January 31， 2023UnadjustedAdjustedTrial BalanceAdjustmentsTrial BalanceIne StatementsBalance SheetAccount Title Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.Journalizing（記錄日記賬）Step 1. Entry the Date.(寫入會計業(yè)務(wù)發(fā)生的日期 )Step 2. Entry the title of the accounting to be debited and the amount to be debited. (寫入借方科目和借方金額 )Step 3. Entry the title of the accounting to be credited and the amount to be credited. (寫入貸方科目和貸方金額 )Step 4. Entry a brief description.(寫摘要 )Step 5. Journal entry.(過賬 ) Peter deposits $40,000 in a bank account in the name of A pany. Date Description Debit CreditJan. 1 Cash 11 40,000 Peter, Capital 31 40,000 Invested cash in A pany A pany paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period. Date Description Debit CreditJan. 1 Prepaid Insurance 15 1,500Cash 11 1,500 Cash Paid premium on half a year A pany paid $1,500 for the purchase of land as a future building site. Date DescriptionPost.Ref Debit CreditJan. 1 Land 17 1,500Cash 11 1,500 Purchase of land as a future building site A pany rent the land to the retailer for half a year, with the rent payable in advance. A pany received $500 for half a year’s rent beginning January 1. Date Description Debit CreditJan. 1 Cash 11 500 Unearned Rent 23 500 Received advance payment for half a year’s rent on land A pany purchased supplies for $1,500 and agreed to pay the supplier in the near. Date Description Debit CreditJan. 3 Supplies 14 1,500 Accounts payable 21 1,500 Purchased supplies A pany received cash of $5,000 for providing services to customers.Date Description Debit CreditJan. 5 Cash 11 5,000 Fees Earned 41 5,000 Providing services to customers A pany incurred the following expenses: wages,$2,200。rent,$800。utilities,$500。and miscellaneous,$200. Date Description PostRef Debit CreditJan. 31 Wages Expense 51 2,200Rent Expense 52 800Utilities Expense 54 500Miscellaneous Expense 59 200 Cash 11 3,700 Paid expenses A pany paid creditors on account $500.Date Description Debit CreditJan. 31 Account Payable 21 500 Cash 11 500 Paid creditors on account Peter determined that the cost of supplies on hand at January 31 was $500. Date Description Debit CreditJan. 31 Supplies Expense 55 1,000 Supplies 14 1,000 Supplies used during January1500500=1000 Peter withdrew $10,000 from A pany for personal use.Date Description Debit CreditJan. 31 Peter, Drawing 32 10,000 Cash 11 10,000 Peter withdraw cash for personal use Peter prepaid insurance account represents a January 1 prepayment of insurance for months. Date Description Debit CreditJan. 31 Insurance Expense 56 250 Prepaid Insurance 15 250 Insurance expired1500/6=250 unadjusted trial balance of Peter indicates a balance in the Unearned rent account of $Date Description Debit CreditJan. 31 Unearned Rent 23 Rent Revenue 42 Rent earned500/6= Closing Entries for ADate Description Debit CreditJan. 31 Fees Earned 41 5,000Rent Revenue 42 Ine Summary 5, Closing Entries for ADate Description PostRef Debit CreditJan. 31 Ine Summary 33 4,950 Wage Expense 51 2,200 Rent Expense 52 800 Utilities Expense 54 500 Supplies Expense 55 1,000 Insurance Expense 56 250 Miscellaneous Expense59 200 Closing Entries for ADate Description Debit CreditJan. 31 Ine Summ