会计业务处理(PPT 64页)

主要内容
A公司1月份会计业务处理
AccountingCycle(会计循环)
Step5需注意
Journalizing（记录日记账）
Jan.1.2012Peterdeposits$40,000inabankaccountinthenameofAcompany.
Jan.1.2012Acompanypaidapremiumof$1,500foraninsurancepolicyforliability,theft,andfire.Thepolicycovershalfayearperiod.
Jan.1.2012Acompanypaid$1,500forthepurchaseoflandasafuturebuildingsite.
Jan.1.2012Acompanyrentthelandtotheretailerforhalfayear,withtherentpayableinadvance.Acompanyreceived$500forhalfayear’srentbeginningJanuary1.
Jan.3.2012Acompanypurchasedsuppliesfor$1,500andagreedtopaythesupplierinthenear.
Jan.5.2012Acompanyreceivedcashof$5,000forprovidingservicestocustomers.
Jan.31.2012Acompanyincurredthefollowingexpenses:wages,$2,200;rent,$800;utilities,$500;andmiscellaneous,$200.
Jan.31.2012Acompanypaidcreditorsonaccount$500.
Jan.31.2012PeterdeterminedthatthecostofsuppliesonhandatJanuary31was$500.
Jan.31.2012Peterwithdrew$10,000fromAcompanyforpersonaluse.
Jan.31.2012PeterprepaidinsuranceaccountrepresentsaJanuary1prepaymentofinsuranceformonths.
Jan.31.2012unadjustedtrialbalanceofPeterindicatesabalanceintheUnearnedrentaccountof$83.3
Jan.31.2012ClosingEntriesforA
Postingjournalentriestoaccounts（登帐）
Howtoprepareanunadjustedtrialbalance（未调整的试算平衡表）
Recordingadjustingentries（会计科目的调整）
Adjustedtrialbalance（调整后的试算平衡表）
FinancialStatements（财务报表）
ClosingEntries（结账）
Post-closingtrialbalance（结账后的试算平衡表）
会计业务处理流程图

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