初级会计学（双语）

刘萍

目录

  • 1 第一章   Accountign in  Business 企业会计
    • 1.1 Importance of Accounting
    • 1.2 Fundamentals of Accounting
    • 1.3 Transactions Analysis and the Accounting Equation
    • 1.4 Finacial Statements
  • 2 第二章 Analysis and Recording 经济业务分析与记录
    • 2.1 Analyzing and recording process
    • 2.2 Analyzing and processingtransactions
    • 2.3 Trial balance
    • 2.4 Demonstration Problem
  • 3 第三章Adjusting Accounts and Preparing Financial Statements 账户调整与会计报表编制
    • 3.1 Timing and reporting
    • 3.2 Adjusting accounts
    • 3.3 Preparing financialstatements
    • 3.4 Demonstration Problem
  • 4 第四章Completing the Accounting Cycle 完整会计循环
    • 4.1 Work sheet as a tool
    • 4.2 Closing process
    • 4.3 Accounting cycles
    • 4.4 Classified balance sheet
    • 4.5 Demonstration Problem
  • 5 第五章Accounting for Merchandising Operations 主要经营活动会计
    • 5.1 Merchandising activities
    • 5.2 Accounting for merchandise purchases
    • 5.3 Accounting for merchandise sales
    • 5.4 Completing the accounting cycles
    • 5.5 Financial statement formats
    • 5.6 Demonstration Problem
  • 6 第六章Merchandise Inventories and Cost of goods Sold 存货与销售成本
    • 6.1 Inventory basis
    • 6.2 Inventory costing under aperpetual system
    • 6.3 Valuing inventory at LCM
    • 6.4 Demonstration Problem
  • 7 第七章Accounting Information Systems  会计信息系统
    • 7.1 Fundamental system principles
    • 7.2 Special journal in accounting
    • 7.3 Technology-based accountingsystem
    • 7.4 Demonstration Problem
  • 8 第八章Cash and Internal control  货币资金及其内部控制
    • 8.1 Internal control
    • 8.2 Control of cash
    • 8.3 Banking activities ascontrol
    • 8.4 Demonstration Problem
  • 9 第九章Receivables 应收款项
    • 9.1 Accounting receivables
    • 9.2 Notes receivables
    • 9.3 Disposal ofreceivables
    • 9.4 Demonstration Problem
  • 10 第十章Plant Assets, Natural Resources, and Intangibles 固定资产、自然资源与无形资产
    • 10.1 SECTION 1-PLANT ASSETS:Cost determination
    • 10.2 Depreciation
    • 10.3 Additional expenditures
    • 10.4 Disposal of plant assets
    • 10.5 SECTION 2-NATURAL RECOURCES
    • 10.6 SECTION 3-INTANGIBLESASSETS
  • 11 第十一章Current Liabilities and payroll accounting 流动负债和工资核算
    • 11.1 Characteristics of liabilities
    • 11.2 Known liabilities
    • 11.3 Estimated liabilities
    • 11.4 Contingent liabilities
  • 12 第十二章long-term liabilities 长期负债
    • 12.1 Basic of bonds
    • 12.2 Bonds issuance
    • 12.3 Bonds retirement
    • 12.4 Long-term bonds payable
  • 13 第十三章Investments and international operation 投资与国际经营
    • 13.1 Basics of investments
    • 13.2 Reporting of non-influentialinvestments
    • 13.3 Reporting ofinfluential investments
  • 14 第十四章Accounting for Corporations 公司会计
    • 14.1 Corporate form of organization
    • 14.2 Common stock
    • 14.3 Dividends
    • 14.4 Preferred stock
    • 14.5 Treasury stock
    • 14.6 Reporting of equity
Trial balance


A.     A trial balance is a list of accounts and their balances at a point in time.

 

B.     The trial balance tests for the equality of the debit and credit account balances as required by double-entry accounting.

 

C.     Three steps to prepare a trial balance are as follows:

1.      List each account and its amount (from the ledger).

2.      Compute the total debit balances and the total credit balances.

3.      Verify (prove) total debit balances equal total credit balances.