A公司1月份 会计业务处理,小组成员：陈安琪、陈雨卉、姜珊、 李金鑫、李天琛、孙佳维,Accounting Cycle(会计循环),会计循环的定义 The accounting process that begins with analyzing and journalizing transactions and ends with the post-closing is called the accounting cycle. 从记日记账开始一直到结账结束的完整的会计过程就叫做会计循环。,Accounting Cycle(会计循环),1.Journal.(登日记账) 2.Ledger.(登账) 3.An unadjusted trial balance.(为调节前的试算平衡表) 4.Adjustment data.(整理需要调节的科目) 5.An optional end-of-period spreadsheet.(进行一份工作总结) 6.Adjusting entries.(将调整科目登日记账并过账) 7.An adjusted trial balance.(调整后的试算平衡表) 8.Financial statements.(绘制财务报表) 9.Closing entries.(结账并登日记账和过账) 10.A post-closing trial balance.(结账后的试算平衡表),1,6,9,Journal,2,6,9,Ledger,Unadjusted Trial Balance,Adjusted Trial Balance,Post-closing Trial Balance,4,Adjustment Data,8,Financial Statements,Step 5需注意,An optional end-of-period 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 end-of-period spreadsheet is useful in analyzing the impact of proposed adjustments on the financial statements.,Journalizing（记录日记账）,Step 1. Entry the Date.(写入会计业务发生的日期) Step 2. Entry the title of the accounting to be debited and the amount to be debited. (写入借方科目和借方金额) Step 3. Entry the title of the accounting to be credited and the amount to be credited. (写入贷方科目和贷方金额) Step 4. Entry a brief description.(写摘要) Step 5. Journal entry.(过账),Jan.1.2012 Peter deposits $40,000 in a bank account in the name of A company.,Jan.1.2012 A company paid a premium of $1,500 for an insurance policy for liability, theft, and fire. The policy covers half a year period.,Jan.1.2012 A company paid $1,500 for the purchase of land as a future building site.,Jan.1.2012 A company rent the land to the retailer for half a year, with the rent payable in advance. A company received $500 for half a years rent beginning January 1.,Jan.3.2012 A company purchased supplies for $1,500 and agreed to pay the supplier in the near.,Jan.5.2012 A company received cash of $5,000 for providing services to customers.,Jan.31.2012 A company incurred the following expenses: wages,$2,200;rent, $800;utilities,$500;and miscellaneous,$200.,Jan.31.2012 A company paid creditors on account $500.,Jan.31.2012 Peter determined that the cost of supplies on hand at January 31 was $500.,1500-500=1000,Jan.31.2012 Peter withdrew $10,000 from A company for personal use.,Jan.31.2012 Peter prepaid insurance account represents a January 1 prepayment of insurance for months.,1500/6=250,Jan.31.2012 unadjusted trial balance of Peter indicates a balance in the Unearned rent account of $83.3,500/6=83.3,Jan.31.2012 Closing Entries for A,Jan.31.2012 Closing Entries for A,Jan.31.2012 Closing Entries for A,5083.3-4950=133.3,Jan.31.2012 Closing Entries for A,Posting journal entries to accounts（登帐）,Step 1. Entry the date.（写入日期） Step 2. Entry the account. （将金额记入借方科目栏或贷方科目栏） Step 3. Entry the journal page number. （将日记账页数记入Post Ref.栏） Step 4. Entry the account number. （写入会计科目编码）,Ledger for A,How to prepare an unadjusted trial balance （未调整的试算平衡表）,Step 1. List the name of the company, the title of the trial balance, and the date the trial balance is prepared. （把公司名称，试算平衡表名称和日期编入试算平衡表中） Step 2. List the accounts from the ledger and enter their debit or credit balance. （写入会计科目名称和相关金额） Step 3. Total the Debit and Credit columns of the trial balance.（计算借方科目和贷方科目的总额） Step 4. Verify that the total of the Debit column equals the total of the Credit column. （若借方科目和贷方科目相等，则正确；若借方科目和贷方科目不平，则需查找看是前面哪一步骤出现错误）,A Company Unadjusted Trial Balance January 31，2012 Debit Credit Balances Balances Cash 28,300 Supplies 1,500 Prepaid Insurance 1,500 Land 1,500 Accounts Payable. 1,500 Unearned Rent. 500 Peter. Capital 4,000 Peter, Drawing. 11,000 Fees Earned. 5,000 Wages Expense 2,200 Rent Expense 800 Utilities Expense. 500 Miscellaneous Expense 200 _ 46,500 46,500,Methods to discovering errors: 1.If the difference between the Debit and Credit column totals is 10,000 or 1,000，an error in addition may have occurred. In this case，re-add the trial balance column totals. If the error still exists，recompute the account balances. 2. If the difference between the Debit and Credit column totals can be evenly divisible by 2，the error may be due to the entering of a debit balance as a credit balance，or vice versa. In this case，review the trial balance for account balances of one-half the difference that may have been entered in the wrong column.,Errors Affecting the Trial Ba