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1、Chapter 1 An Introduction to Accounting1Contents 1.1 Accounting is an information system1.2 Forms of organization1.3 The framework for the preparation and presentation of financial statements The conceptual framework2Contents 1.4 Understanding of financial statements1.5 Accounting and its profession
2、1.6 Accounting elements and using accounting equation1.7 Professional ethics in accounting3Accounting EquationA = L + C(Assets資產(chǎn))(Liabilities負(fù)債)(Capital所有者權(quán)益)1.6 Accounting elements and using accounting equation4 How to use money How to get money Assets Liabilities + Capital5LandEquipmentBuildingsCa
3、shVehiclesSupplies存貨Notes Receivable應(yīng)收票據(jù)Accounts Receivable應(yīng)收賬款Resources owned or controlled by a companyAssets6Taxes Payable應(yīng)交稅費(fèi)Wages Payable應(yīng)付職工薪酬Notes Payable應(yīng)付票據(jù)Accounts Payable應(yīng)付賬款Creditors claims on assetsLiabilities7CAPITALOwner InvestmentsOwners EquityOwners claims on assets8OwnerS EQUITY (C
4、apital)Paid-in Capital 投入資本Retained EarningsOwners InvestmentsINCREASED BYRevenues Expenses Dividends股利INCREASED BYDECREASED BYDECREASED BY留存收益9Revenues - Expenses = net income - Dividend = retained earnings Dividend is not expense 10 1.4 Understanding of financial statements11Revenue: Service reven
5、ue$8,500Expenses:Salary expense$1,200Rent expense, office1,100Rent expense, computer600Utilities expense400 Total expenses 3,300Net income$5,200Smart Touch Learning, INCIncome StatementMonth Ended January 31, 201312Retained earnings, Jan1,2013 $ 0Net income for the month5,200Less dividends (2,000)Re
6、tained Earnings, Jan31, 2013$3,200Smart Touch Learning, INCRetained Earnings StatementMonth Ended January 31, 2013The net income is taken from the income statement (previous slide) and the amount of dividends from the Retained Earnings column.13Capital, beginning balance$0Add: investments$30 000Add:
7、 net income$5 200Less: dividends(2 000)Less: withdrawalsCapital, ending balance$33 200Smart Touch Learning, INC Statement of owners equityMonth Ended January 31, 201314AssetsCash$ 19,900Accounts Receivable 2,000Office supplies 500Land 11,000Total assets$33,400LiabilitiesAccounts payable$200Notes pay
8、ableowners EquityCapital stock股本$30,000Retained earnings 3,200 33,200Total liabilities and owners equity$33,400Smart Touch Learning, INCBalance SheetJanuary 31, 2013Total assets equal total liabilities plus owners equity.15AssetsCash$ 19,900Accounts Receivable 2,000Office supplies 500Land 11,000Tota
9、l assets$33,400LiabilitiesAccounts payable$200Notes payableowners EquityCapital stock股本$30,000Retained earnings 3,200 33,200Total liabilities and owners equity$33,400Smart Touch Learning, INCBalance SheetJanuary 31, 2013Total assets equal total liabilities plus owners equity.Capital, beginning balan
10、ce$0Add: investments$30 000Add: net income$5 200Less: dividends(2 000)Less: withdrawalsCapital, ending balance$33 200161.5 Accounting and its profession17In public accounting 公眾會(huì)計(jì), you would offer expert service to the general publicAreas of public accountingAuditing 審計(jì)Taxation 稅務(wù)Management consulti
11、ng 管理咨詢THE ACCOUNTING PROFESSION18Certified Public Accountant (CPA): examines financial statements of company and expresses an opinion as to the fairness of presentation. 19Junior accountant 2-4 years Senior accountant 6-8 years Manager 10 years Partner 20THE ACCOUNTING PROFESSIONIn private accounti
12、ng 私人會(huì)計(jì), you would be involved in one of the following activities: General accounting 一般會(huì)計(jì)Cost accounting 成本會(huì)計(jì)Budgeting 預(yù)算Accounting information systems 會(huì)計(jì)信息系統(tǒng)Tax accounting 稅務(wù)會(huì)計(jì)Internal auditing 內(nèi)部審計(jì)21Junior accountant 2-4 years Senior accountant 6-8 years Controller 10 years CFO (Chief Financial O
13、fficer) 22THE ACCOUNTING PROFESSIONGovernment accountant 政府會(huì)計(jì)Governmental units must provide information to citizens, employees, creditors and legislators231.7 Professional ethics in accountingETHICS 道德: A set of standards by which ones actions are deemed right or wrong, honest or dishonest.24Integr
14、ity 正直Confidentiality 保密Competence 勝任能力Objectivity 客觀25Exercises Match Items to F/S & Categories(1) AR (make sales on account, on credit)(2) Supplies(3) Dividend(4) Dividend Payable(5) Income Tax Expense(6) Interest Revenue(7) Prepaid Rent(8) COGS(9) Capital Stock(10) Cash Flow from Operations(11) Wage Payable(12) Retained Earnings(13) Inventory26Exercises True/False Questions (1) Accounting model for B/S is: A+L=SE (2) The accounting period in which service revenue is recognized is generally the period in which the c
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