會計業務處理(PPT 64頁)

主要內容
A公司1月份會計業務處理
AccountingCycle(會計循環)
Step5需注意
Journalizing（記錄日記賬）
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（登帳）
Howtoprepareanunadjustedtrialbalance（未調整的試算平衡表）
Recordingadjustingentries（會計科目的調整）
Adjustedtrialbalance（調整後的試算平衡表）
FinancialStatements（財務報表）
ClosingEntries（結賬）
Post-closingtrialbalance（結賬後的試算平衡表）
會計業務處理流程圖

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