Income Summary
Depreciation Expense–Equipment
Salaries Expense
Insurance Expense
Rent Expense
Supplies Expense
Utilities Expense
(Expense Accounts)
To close expense accounts、
Supplies
Cash
Purchase Equipment for Cash
Equipment
Cash
Purchase Supplies on Credit
Supplies
Accounts Payable
Provide Services for Cash
Cash
Consulting Revenue
Income Summary
Sales Returns and Allowances
Sales Discounts
Cost of Goods Sold
Delivery Expense
“Other Expenses”
(注:分录考试形式就是普通日记账,不需要写借贷,借方与贷方错开3个字母写即可。会计科目虚词小写,实词大写。采分点在借贷上,不用写摘要。)
d、Adjustment (Unearned Revenues)
Unearned Consulting Revenue
Consulting Revenue
C、Accrued Expense
e、Adjustment (Accrued Salaried Expense)
Salaries Expense
Salaries Payable
Pay Cash for Future Insurance Coverage
Prepaid Insurance
Cash
Chapter 3
A、Prepaid (Deferred) Expenses
a、Adjustment (Prepaid Insurance)
Insurance Expense
Prepaid Insurance
Consulting Revenue
Rental Revenue
(Revenue Accounts)
Income Summary
To close revenue accounts、
2、将费用账户的借方余额结转至利润汇总账户
借:资费用
保险费用
租金费用
物料费
公共事业费用
(所有费用账户)
Merchandise Inventory
Cash or Accounts Payable
b、Paying freight costs on purchases、
(FOB shipping point)
Merchandise Inventory
Cash
c、Paying within discount period、
第二章 交易分析与记录
1、所有者投资
借:现金
贷:所有者名下的资本
2、用现金采购物料
借:物料
贷:现金
3、用现金购置设备
借:设备
贷:现金
4、赊购物料
借:物料
贷:应付账款
5、提供服务赚取现金
借:现金
贷:咨询费收入
6、用现金支付费用
借:租金费用
贷:现金
7、以赊销方式提供服务与出租设备
借:应收账款
贷:咨询费收入
d、Paying freight costs on sales、
(FOB destination)
Delivery Expense
Cash
C、Merchandising Events (Adjusting)
a、Adjusting due to shrinkage
(occurs when recorded amount larger than physical inventory)、
借:预收咨询费收入
贷:咨询费收入
(三)应计费用
5、调整分录(应付工资费用)
借:工资费用
贷:应付工资
(四)应计收入
6、调整分录(应急服务费收入)
借:应收账款
贷:咨询费收入
第四章 完成会计循环
1、将收入账户的贷方余额结转至利润汇总账户
借:咨询费收入
租金收入
(所有收入账户)
贷:利润汇总
(结平收入账户)
Unearned Consulting Revenue
a、Selling merchandise、
Cash or Accounts Receivable
Sales
Cost of Goods Sold
Merchandise Inventory
b、Receiving payment within discount period、
Cash
Sales Discounts
Accounts Receivable
c、Granting sales returns or allowances、
Sales Returns and Allowances
Cash or Accounts Receivable
Merchandise Inventory
Cost of Goods Sold
Cash
贷:预收咨询费收入
12、预付保险费
借:预收保险费
贷:现金
第三章 调整账户与编制财务报表
(一)预付(递延)费用
1、调整分录(预付保险费)
借:保险费用
贷:预付保险费
2、调整分录(物料)
借:物料费用
贷:物料
3、调整分录(折旧)
借:折旧费用
贷:累计折旧——设备
(二)预收(递延)收入
4、调整分录(预收收入)
借:商品销售成本
贷:库存商品
(四)商品交易事项(结账)
1、结转各临时性账户的贷方余额
借:销售收入
贷:利润汇总
2、结转各临时性账户的借方余额
借:利润汇总
贷:销售退回与折让
销售折扣
商品销售成本
运输费用
其她费用
※定期盘存制参见书本147页。
希望大家考出好成绩。Shelfy
A、Merchandising Transactions (Sales)
贷:销售收入
借:商品销售成本
贷:库存商品
2、在折扣期内收到货款
借:现金
销售折扣
贷:应收账款
3、接受销售退回或给予销货折让
借:销货退回与折让
贷:现金或应收账款
借:库存商品
贷:商品销售成本
4、支付销货的运输成本
(目的地交货)
借:运输费用
贷:现金
(三)商品交易事项(调整)
1、调整存货损耗
(当账面余额大于实物盘点额时)
(结平费用账户)
3、将利润汇总账户的余额结转至所有者权益账户
借:利润汇总
贷:所有者名下的资本
(结平利润汇总账户)
4、将所有者提取账户的余额结转至所有者权益账户
借:所有者名下的资本
贷:所有者提取的资产
(结平所有者提取账户)
第五章 商业活动的会计核算
永续盘存制
(一)商品买卖交易(购货)
1、购买待售商品
借:库存商品
Owner, Capital
Owner, withdrawals
To close the withdrawals account、
Chapter 5
Perpetual Inventory System
A、Merchandising Transactions(Purchases)
a、Purchasing merchandise for resale、
租金收入
8、应收账款变现
借:现金
贷:应收账款
9、分期支付应付账款
借:应收账款
贷:现金
10、所有者提取现金
借:所有者提取的资产
贷:现金
11、预收服务费
借:现金
Chapter 2
Receive investment by Owner
Cash
Owner, Capital
Purchase Equipment for Cash
Accounts Payable
Merchandise Inventory
Cash
d、Recording purchase returns or allowances、
Cash or Account Payable
Merchandise Inventory
(二)商品买卖交易(销货)
1、销售商品
借:现金或应收账款
Payment of Expense in Cash
Rent Expense
Cash
Provide Consulting and Rental Services on Credit
Accounts Receivable
Consulting Revenue
Rental Revenue
Receipt of Cash on Account
Cost of Goods Sold
Merchandise Inventory
D、Merchandising Events (Closing)
a、Closing temporary accounts with credit balances、
Sales
Income Summary
b、Closing temporary accounts with debit balances、
贷:现金或应付账款