会计学原理-约翰·J·怀尔德版-上海交通大学-04.ppt

Chapter 4
Completing the Accounting Cycle
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Content
Use of worksheet
Closing process
Transaction Analysis
Journalization
Posting
Trial Balance
Adjustments
Adjusted Trial Balance
Financial Statement Preparation
Closing
Post-closing Trial Balance
Current Ratio
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Conceptual Chapter Objectives
C1: Explain why temporary accounts are closed each period
C2: Identify steps in the accounting cycle
C3: Explain and prepare a classified balance sheet
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Analytical Chapter Objectives
A1: Compute the current ratio and describe what it reveals about a company’s financial condition
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Procedural Chapter Objectives
P1: Prepare a worksheet and explain its usefulness
P2: Describe and prepare closing entries
P3: Explain and prepare a post-closing trial balance
P4: Appendix 4A: Prepare reversing entries and explain their purpose
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Benefits of a Work Sheet
Aids the preparation of financial statements.
Reduces possibility of errors.
Links accounts and their adjustments.
Assists in planning and organizing an audit.
Helps in preparing interim financial statements.
Shows the effects of proposed transactions.
Not a required report.
P1
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FastForwardWork Sheet
For Month Ended December 31, 2007
First, enter the unadjusted amounts to the worksheet
P1
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Next, enter the adjustments
FastForwardWork Sheet
For Month Ended December 31, 2007
P1
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