会计双语教程 ppt

IntroductiontoAccounting《会计学原理》主讲人：吴俊红国际教育学院说课内容●教材●教学对象●教学内容●教学目标●教学方法●教学步骤●板书框架教材FundamentalAccountingPrinciples(12thCanadianedition)KermitD.Larson,TillyJensen;基础会计(第三版)孙铮主编,上海财经大学出版社。教学对象充满朝气和活力的08级中加合作办学市场营销专业（MAM）专科学生，初学会计，基础薄弱。教学内容第五章结账第二节记账过程重点：实账户与虚账户的概念；结账过程与结账分录。难点：结账的涵义；本期损益账户的结构；结账分录。教学目标知识方面：通过本课程教学，学生应能区分实账户和虚账户，掌握结账的涵义和步骤。能力方面：通过课程教学，学生应能独立完成结账过程；并能用英语阅读外语会计资料。情感方面：通过案例思考、讨论等形式培养学生团队协作能力。教学方法1.启发式教学法：引导学生主动参与课堂教学；2.案例分析法：培养学生用理论分析实践问题的能力；3.任务型教学法：培养学生会计学习能力。教学步骤（1）Review（课程回顾）（2）lead-in（课程导入）（3）Presentation（新课教学）（4）Class-exercise（课堂练习）（5）Summary（总结）（6）Assignment（布置作业）Chapter5CompletingtheAccountingCycle结帐QuickReviewAccrualBasisAccounting&CashBasisAccountingFiveadjustments:(1)PrepaidExpenses(2)Amortization(3)UnearnedRevenue(4)AccruedExpenses(5)AccruedRevenuesLearningObjectivesDescribeandprepareaworksheet(工作表)andexplainitsusefulnessDescribetheclosingprocess（结账过程）,temporaryaccountsandpermanentaccounts（虚账户和实账户）Prepareclosingentries（结账分录）Explainandprepareapost-closingtrialbalanceLesson1Worksheet工作表TheWorkSheetTheworksheetisaworkingpaperthatcansimplifyyoureffortsforpreparingfinancialstatements.工作表是供会计工作者使用以编制会计报表的工作底稿。工作表主要反映调整前所有帐户的余额、需要调整的帐户的数额、调整后所有帐户的余额以及编制会计报表的相关信息。TheWorkSheetTheworksheetcontainsfivesetsofdoublecolumns:UnadjustedtrialbalanceAdjustmentsAdjustedtrialbalanceIncomestatementBalancesheetandstatementofowner’sequityTheWorkSheetStep1:EnterUnadjustedTrialBalanceTobegin,listthenumberandtitleofeachaccountfromtheledgeralongwiththeaccount’sunadjustedtrialbalance.TheWorkSheetStep2:EnterAdjustmentsTurnoverthesecondtransparency.Step3:PrepareAdjustedTrialBalanceTheadjustmentsarepreparedbycombiningtheadjustmentswiththeunadjustedtrialbalancesforeachaccount(aswedidinChapter4)Turnoverthirdtransparency.TheWorkSheetStep4:ExtendAdjustedTrialBalanceAmountstoFinancialStatementColumnsThisstepinvolvessortingtheadjustedamountsintotheirproperfinancialstatementcolumns.Turnoverforthtransparency.TheWorkSheetIncomeStatement–expensestothedebitcolumnandrevenuestothecreditcolumn.BalanceSheetandStatementofO/E–Assetsandwithdrawalsgointhedebitcolumnandtheliabilitiesandowner’scapitaltothecreditcolumn.TheWorkSheetStep5:EnterNetIncome(orloss)andBalancetheFinancialStatementColumnsThedifferencebetweenthedebitandcreditcolumnsintheIncomeStatementcolumnsequalsyournetincomeorloss.Ifthecredittotalexceedsthedebitthenthereisanetincome,ifdebitsexceedthecreditsthenthereisaloss.Turnoverthefifthtransparency.TheWorkSheetStep6:PrepareFinancialStatementsfromtheWorkSheetInformationTheIncomeStatementispreparedfromtheIncomeStatementcolumn.TheBalanceSheetispreparedfromtheBalanceSheetandO/Ecolumns.TheWorkSheetTheStatementofO/EispreparedfromtheBalanceSheetandO/Ecolumns–but–theendingbalanceofowner’scapitaldoesnotappearinthelasttwocolumnsasasingleamount,itiscomputedastheowner’scapitalplusthenetincome(orminusthenetloss)andminusthewithdrawals.Lesson2TheClosingProcess结帐过程LearningObjectivesExplainwhytemporaryaccountsareclosedeachperiod.DescribeandRecordtheclosingentries.Let’sseethelearningobjectives!QuickReviewWhatisthebasicclassificationofaccount?AssetsaccountLiabilitiesaccountOwner,capitalOwner,withdrawalsRevenueaccountExpenseaccountWhatisaccountingcycle?TheAccountingCyclereferstothestepsinpreparingfinancialstatementsforusersforaspecificperiodoftime.1.AnalyzeTransactions2.Journalize3.Post4.PrepareUnadjustedTrialBalance5.Adjust6.PrepareAdjustedTrialBalance7.PrepareStatements8.Close9.PreparePost-ClosingTrialbalance引子-看图思考古代账房先生与现代账房先生的区别Picture4Picture2Picture3Picture1Picture5Objective1WhatisPermanentandTemporaryAccount?什么是实账户和虚账户？PermanentandTemporaryAccount实帐户与虚帐户TemporaryAccountsRevenuesIncomeSummaryExpenseswithdrawalsPermanentAccountsAssetsLiabilitiescapitalPermanentAccount实帐户Accountsthatarenotclosedtoazerobalanceattheendofeachaccountingperiod.PermanentaccountsappearingontheBalanceSheet.实账户是指期末一般都有余额并应随着经营活动的延续而递延到下一个会计期间的帐户。资产负债表帐户都是永久性帐户。TemporaryAccount虚帐户Accountsthatareclosedtoazerobalanceattheendofeachaccountingperiod.TemporaryaccountsgenerallyappearingontheIncomeStatement.虚账户是指仅仅反映一个时期的经济活动，期末没有余额，每个会计期都从“零”开始的账户。损益表账户都是临时性账户。Objective2Whatisthemeaningofclosing?结账的涵义是什么？结账的第一重涵义实账户结账结出期末余额，并将其转入下一个会计期间。不用做结账会计分录。Let’sseehowtoclosethepermanentaccount!AssetsAssetsLiabilitiesLiabilitiesOwner,capitalOwner,capital结账的第二重涵义虚账户结账将本期账户余额冲平，即结账后，虚账户余额0。需要做结账会计分录。Let’sseehowtoclosethetemporaryaccount!RevenuesRevenuesExpensesExpensesOwner,withdrawalsOwner,withdrawalsObjective3Whatistheclosingprocess?结账过程是什么？IncomeSummary（本期损益）Debit（借）IncomeSummaryCreidt（贷）Let’sintroduceanewaccount!amountbroughtofrevenues（收入的转入数）amountbroughtofexpenses（费用的转入数）TheClosingProcess结帐过程IncomeSummaryOwner’sCapitalRevenueExpenseWithdrawalsCloseRevenueaccountstoIncomeSummary.CloseExpenseaccountstoIncomeSummary.CloseIncomeSummaryaccounttoOwner’sCapital.CloseWithdrawalstoOwner’sCapital.1234TheClosingProcess结帐过程IncomeSummaryExpenseAccounts10,00010,000Owner'sCapital30,00030,000RevenueAccounts25,00025,000WithdrawalsAccount5