上海海事外國會計選讀課件cha-在線瀏覽
2025-02-24 20:34本頁面
【正文】 prepared, adjustment data is anized, work sheet is pleted. Work Sheet 4. Financial statements are prepared and distributed. Financial Statements IS SOE BS SCF 5. Adjusting entries are journalized and posted to ledger. 7. Postclosing trial balance is prepared. Journal 6. Closing entries are journalized and posted to ledger. Journal Postclosing Trial Balance 8. Reports are analyzed and interpreted for decision making purposes. Assets Liabilities Owner’s Equity ? Ledger Ledger Manual Accounting Cycle Fiscal Year ? Fiscal year 會計年度 。Chapter 4 Completing the Accounting Cycle 1. Accounting Cycle 2. Financial Statements 3. Adjusting and Closing Entries 4. Fiscal Year Contents Accounting Cycle 會計循環(huán) ? The process that begins with analyzing and journalizing transactions and ends with summarizing and reporting these transactions is called the accounting cycle. ? The most important output of the accounting cycle is the financial statements Seven Basic Steps of the Accounting Cycle 1. Transactions are analyzed and recorded in the journal. 2. Transactions are posted to the ledger. 3. A trial balance is prepared, adjustment data are assembled, and an optional work sheet is pleted. 4. Financial statements are prepared. 5. Adjusting entries are journalized and posted. 6. Closing entries are journalized and posted. 7. A postclosing trial balance is prepared. Classified Balance Sheet ? Classified Balance Sheet: A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the pany’s financial position ? Assets: grouped into current assets and longterm assets ? Liabilities: grouped into current liabilities and longterm liabilities Classification of Assets ? Current Assets 流動資產(chǎn) :Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle of longer
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