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IFA

第三章 Accrual Accounting


复习
1. 解释 Transaction & events
2. Equity 之组成
3. Account、格式
4. DR、CR
5. Recording process 解释、定义、作用
6. Posting
7. Trial balance
8. Closing entry

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Accrual accounting
 Revenue recognised when earned(goods & services provided) ,而非 cash received
 A 增或 L 减(OE 增,非 contribution) ,例
 Expense recognised when incurred(asset consumed 或 liabilities incurred),而非 cash paid
 A 减或 L 增(OE 减,非 withdraw) ,例
 更好反映该 period 之 profit/loss

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Cash accounting
 Revenue recognised when cash received(反例)
 Expense recognised when cash paid(反例)
 对比:

 Timing issues
 Accounting period assumption:divides the economic life of a business into artificial time period

Adjusting entries
 有些无人提醒(invoice、receipts) ,需自己记录(如用掉 prepaid rent、earned unearned revenue)
 以确保:
 R & E 均 recorded in the correct period(matching principle)
 A、L、R、E 均符合 recognition criteria

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Prepayments
 Prepaid expense:amounts paid in cash & recorded as assets until used(如 prepaid rent,预付)
 付款时:Dr prepaid XX (A+)、Cr cash (A-)
 用掉时:Dr XX expense (OE-)、Cr prepaid XX (A-)

 例:

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Revenue received in advance


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 Unearned revenue
 (客户预付)amounts received from customers & recorded as a L until services performed/goods delivered(例学费)
 收款时:Dr cash、Cr revenue received in advance(A+、L+)
 干完活:Dr revenue received in advance、Cr service/sales revenue(L-、OE+)

Accruals
 Accrued revenue
 Amounts not yet received & recorded which goods & services have been provided
(客户欠,未告知,乃 A,类似 A/R) ,例
 发现时(为反映该 period 真实) :DR accrued revenue、CR XX revenue(A+、OE+)
 收款时:DR cash、CR accrued revenue(A+、A-,无 revenue 发生)

 Accrued expense
 Amounts not yet paid or recorded for goods/services already received/used
(我欠,对方未通知,乃 L,类似 A/P) ,例
 发现时(为反映该 period 真实) :DR XX expense、CR accrued XX(L+、OE-)
 付款时:DR accrued XX、CR cash(A-、L-,无 expense 发生)

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Adjusted trial balance


 之前的 trial balance 未做 adjustments
 Prepared after all adjusting entries have been made
 证明 after adjusting entries,total DR = total CR(检查)
 含准备 income statement、balance sheet 所需之全部数据(最终)

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Financial statements
 Income statement:statement of financial performance(挑出 R、E)
 Revenues – expenses = profit/loss
 将 current period 之 profit/loss transfer to retained earnings

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 Balance sheet:statement of financial position


 列举 A、L、equity 之 balance(含更新后的 retained earnings)

Post closing trail balance


 再讲一遍 closing entry:
 Temporary accounts(R, E, dividends):乃一 accounting period 之记录,年底清零,来年从零开始
 Permanent accounts(A、L、OE) :可 carried forward to future
 Closing entry:将 temporary account balance transfer 到 equity 里(retained earnings)
,temporary accounts zero
balance

 R、E 关入 income summary/profit or loss(也是 temporary account),算盈亏(R - E)


 将 income summary 之 balance 关入 retained earnings(profit 则加、loss 则减)
 Dividends 清零,从 RE 中扣除
 故所有 temporary account 清零

 Post-closing trail balance:list of all permanent accounts 及其 balance after adjustments & closing entries
Closing 后还剩多少,所剩都是 permanent accounts(BS 所需之数据)
 目的:prove the equality of permanent accounts that are carried forward to the next period(确保相等)

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