会计业务处理(PPT 64页)
所属分类:业务管理
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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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