Accounting NTUQF 2010.09.13.

Presentation on theme: "Accounting NTUQF 2010.09.13."— Presentation transcript:

1 Accounting NTUQF

2 基本概念 Generally accepted accounting principles (GAAP)
The basic accounting equation and assets, liabilities, and stockholder’s equity Analyze the effects of business transactions on the accounting equation Financial statement 2010/09/13 NTHUQF

3 What is Accounting? Accounting 是辨認,紀錄某組織(營利,非營利)所發生的經濟事項,進而將結果溝通給使用者的過程,以幫助使用者(interested users)做審慎的判斷與決策. Identifying(辨認): 認出某經濟個體所進行的經濟活動 Recording(紀錄): 將已認定事項,使用貨幣加以衡量,並有系統按序加以記載! Communicating(溝通): 將紀錄的內容, 透過編製與揭露會計報表來告知使用人 (如:財務報表, Financial statement,簡稱F/S). **會計人員在編製F/S時,常已事先加以彙總 (summary),分析(analysis),與解說(interpretation). 2010/09/13 NTHUQF

4 Who Uses Accounting Data?
會計在提供有用資訊給使用者作決策, 故稱為language of business 根據決策類型分為 Internal users: 企業內部掌理規劃,組織與營運的階層管理人員. => managerial accounting External users: 企業個體以外使用會計資訊的人,包括: 財務利益者 Investor: 買,賣,或繼續持有股票 Creditor: 如供應商或銀行評估授信或放款風險 間接財務利益者 Taxing authorities (e.g., Internal Revenue Service, IRS) Regulatory agencies (e.g., Security exchange commission, SEC) Customer, labor unions => Financial accounting => Basic, intermediate, and advanced accounting 2010/09/13 NTHUQF

5 Generally Accepted Accounting Principles
一般公認會計原則 (GAAP) 成本原則(Cost principles) 收益實現原則(Revenue realization principles) 配合原則(Matching principles) 充分揭露原則(Full disclosure principles) 2010/09/13 NTHUQF

6 Assumptions Assumptions (公設Postulate,慣例Convention)
企業個體慣例 (Separate entity) 繼續經營慣例 (Going-concern) 貨幣評價假設 (Monetary unit ) 會計期間假設 (Time Period ) 2010/09/13 NTHUQF

7 經濟個體假設(Economic Entity)
Entity: Any organization or unit in society (e.g., 台積電, 慈濟) 意義: Activities of the entity should be separated from the activities of its owner 用途: (1) 業主與企業之間的交易,應設業主往來(drawing)科目入帳. (e.g., 張忠謨 vs.台積電) (2)企業盈虧應獨立計算,不與業主混淆! Entity: focus on business enterprises (1) Proprietorship, (2) Partnership, (3) Corporation 2010/09/13 NTHUQF

8 獨資(Proprietorship) 意義: Owned by one person 特性: => ex. retail stores
非法律個體 (Legal entity ), 業主與企業視為一體 =>The person liable for all debts of the business =>Small amount of capital; owner receives all the risks (profit or loss); 為會計個體 (Accounting entity)(如這家商店淨賺**) Affairs of proprietorship should be separated from the personal activities of the owners. 2010/09/13 NTHUQF

9 合夥 (Partnership) 意義 Owned by two or more persons; 二人以上互約出資,以經營共同事業,並分攤損益之營利事業組織(如會計師, 律師事務所) 特性 非法律個體(Legal entity) 業主對企業或是其他合夥人之債務付連帶無限清償責任; 為會計個體(Accounting entity) Affairs of partnership should be separated from the activities of the partners! 2010/09/13 NTHUQF

10 公司 (Corporation) 意義 Organized as a separate legal entity under state corporation law and having ownership divided into transferable shares of stock. (ps. 我國以營利為目的,依照公司法組織,登記,成立之社團法人) 特性 Legal entity (法人, 法律個體): 享有權利與承擔債務的能力 Limited liability: 以出資(股東所認股份)為限 Unlimited life Shares are transferable Other: 募集資金容易;所有權與經營權分離;政府管理嚴格 2010/09/13 NTHUQF

11 Forms of Business Ownership
Proprietorship Partnership Corporation Generally owned by one person. Often small service-type businesses Owner receives any profits, suffers any losses, and is personally liable for all debts. Owned by two or more persons. Often retail and service-type businesses Generally unlimited personal liability Partnership agreement Ownership divided into shares of stock Separate legal entity organized under state corporation law Limited liability Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest, dividends, and realized and unrealized changes in the fair market value of the plan assets. Amortization of Unrecognized Prior Service Cost - The cost of providing retroactive benefits is allocated to pension expense in the future, specifically to the remaining service-years of the affected employees. Gain or Loss - Volatility in pension expense can be caused by sudden and large changes in the market value of plan assets and by changes in the projected benefit obligation. Two items comprise the gain or loss: difference between the actual return and the expected return on plan assets and, amortization of the unrecognized net gain or loss from previous periods 2010/09/13 NTHUQF

12 The Basic Accounting Equation
Assets Liabilities Owners’ Equity (OE) + = Provides the underlying framework for recording and summarizing economic events. Assets are claimed by either creditors or owners. Claims of creditors must be paid before ownership claims. 2010/09/13 NTHUQF

13 The Basic Accounting Equation
Assets Liabilities Owners’ Equity (OE) = + Assets Resources a business owns. Provide future services or benefits=>lead to cash inflow Cash, Supplies, Equipment, truck, etc. 2010/09/13 NTHUQF

14 The Basic Accounting Equation
Assets Liabilities Owners’ Equity (OE) = + Liabilities Creditors - party to whom money is owed. Claims against assets: debts and obligations. Accounts payable, Notes payable, etc. 債權人為對企業總資產具有請求權,而非對特定(specific)資產! 2010/09/13 NTHUQF

15 The Basic Accounting Equation
Liabilities Owners’ Equity (OE) Assets = + Owners’ Equity Ownership claim on total assets. Referred to as residual equity. Capital, Drawings, etc. (Proprietorship or Partnership). Subdivisions of Owner’s Equity: Capital or Investments by Owner (+) Drawing (-)=> withdrawal Revenues (+) Expenses (-) 2010/09/13 NTHUQF

16 Owners’ Equity 業主權益增加(Increase in owner’s equity)
會因為業主投資(investment by owner)或收入(revenue)而增加 Investment by owner: 業主將個人的資本投資於企業 Revenues: The gross increases in OE that result from operating the business (因獲利活動而導致權益增加) (e.g., sale, service, rental of property, rent) Revenues =>an increase in an asset. 業主權益減少(Decrease in owner’s equity) 會因為業主提取(Drawing)或費用(Expense)而減少: Drawing: 業主從企業領取現金或其他資產供私人使用 Expense: 經營企業而使業主權益減少的部分(付出或耗用的資產或勞務 e.g., cost of ingredients, wage, utility expense, interest expense, …) Revenues > (< ) Expenses => Net income (Net loss) 2010/09/13 NTHUQF

17 Using The Basic Accounting Equation
交易(Transactions) 會計上所紀錄之企業發生的economic events. 分類 外部交易(External transactions): 企業與其他外部企業或個體之間所發生的交易.銷貨,進貨 內部交易(Internal transactions): 企業內部所發生的交易.原料加工為完成品 影響 任一交易至少影響會計方程式中的三大項目之一 2010/09/13 NTHUQF

18 Transactions Problem: Barone’s Repair Shop was started on May 1 by Nancy. Prepare a tabular analysis of the following transactions for the month of May. 1. Invested $10,000 cash to start the repair shop. Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2010/09/13 NTHUQF

19 Transactions 2. Purchased equipment for $5,000 cash. + + = +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 2010/09/13 NTHUQF

20 Transactions 3. Paid $400 cash for May office rent. + + = +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 2010/09/13 NTHUQF

21 Transactions 4. Received $5,100 from customers for repair service. + +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + Investment 1. +10,000 +10,000 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 2010/09/13 NTHUQF

22 Transactions 5. Withdrew $1,000 cash for personal use. + + = +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 5. -1,000 -1,000 Drawings 2010/09/13 NTHUQF

23 Transactions 6. Paid part-time employee salaries of $2,000. + + = +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 5. -1,000 -1,000 Drawings 6. -2,000 -2,000 Expense 2010/09/13 NTHUQF

24 Transactions 7. Incurred $250 of advertising costs, on account. + + =
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 5. -1,000 -1,000 Drawings 6. -2,000 -2,000 Expense 7. +250 -250 Expense 2010/09/13 NTHUQF

25 Transactions 8. Provided $750 of repair services on account. + + = +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 5. -1,000 -1,000 Drawings 6. -2,000 -2,000 Expense 7. +250 -250 Expense 8. +750 +750 Revenue 2010/09/13 NTHUQF

26 Transactions 9. Collected $120 cash for services previously billed. +
Liabilities Equity Assets Accounts Receivable Accounts Payable Barone, Capital Cash + + Equipment = + 1. +10,000 +10,000 Investment 2. -5,000 +5,000 3. -400 -400 Expense 4. +5,100 +5,100 Revenue 5. -1,000 -1,000 Drawings 6. -2,000 -2,000 Expense 7. +250 -250 Expense 8. +750 +750 Revenue 9. +120 -120 6, , = ,200 2010/09/13 NTHUQF

27 Financial Statements 認定, 紀錄與彙總會計資訊後,需編製四大財務報表
損益表(Income statement): 表達企業於特定期間的收入愈費用,以及最終淨利或淨損的報表. 保留盈餘表(Retained earnings statement ) or 業主權 益變動表(Owner’s equity statement): 表達企於特定期 間內,保留盈餘(業主權益)變動過程的報表. 資產負債表(Balance sheet): 報導某企業在特定日的assets, liabilities, and stockholders’ equity的報表. 現金流量表(Statement of cash flows):表達企業於特定期間的現金流入與流出的報表 2010/09/13 NTHUQF

28 Financial Statements Income Statement
Reports the revenues and expenses for a specific period of time. Net income : revenues exceed expenses. Net loss : expenses exceed revenues. 2010/09/13 NTHUQF

29 Owners’ Equity Statement
Financial Statements Owners’ Equity Statement Income Statement Net income is needed to determine the ending balance in owner’s equity. 2010/09/13 NTHUQF

30 Owners’ Equity Statement
Financial Statements Owners’ Equity Statement 目的: 指出某期間Owner’s equity 增減的原因 2010/09/13 NTHUQF

31 Owners’ Equity Statement
Financial Statements Owners’ Equity Statement Balance Sheet The ending balance in owner’s equity is needed in preparing the balance sheet 2010/09/13 NTHUQF

32 Financial Statements Balance Sheet
目的:報導某特定日assets, liabilities, and owner’s equity. 順序: Assets listed at the top, followed by liabilities and owner’s equity. Total assets = Total liabilities + Owner’s equity. 2010/09/13 NTHUQF

33 Statement of Cash Flows
Financial Statements Statement of Cash Flows Balance Sheet 2010/09/13 NTHUQF

34 Statement of Cash Flows
Financial Statements Statement of Cash Flows Information for a specific period of time. Answers the following: Where did cash come from? What was cash used for? What was the change in the cash balance? 2010/09/13 NTHUQF

35 Financial Statements Review Question:
Which of the following financial statements is prepared as of a specific date? Balance sheet. Income statement. Owner's equity statement. Statement of cash flows. 2010/09/13 NTHUQF

36 會計循環 Define debits and credits Use in recording business transactions
Journalizing the accounts Adjusting the accounts Closing the accounts 2010/09/13 NTHUQF

37 The Account (帳戶、會計科目) 會計上用來記錄各項資產、負債、業主權益、收入及費損等會計要素增減的工具.
如 cash, salaries expense, accounts payable等各項目, 都有自己專屬的account. 借方、貸方只是表示左右, 帳戶的左方稱「借方」(Debit side), 右方稱「貸方」(Credit side). Account的格式如同英文字母的「T」或中文的「丁」, 因此又稱T字帳或丁字帳. 2010/09/13 NTHUQF

38 T Account An account consists of The title of the account
借方 (Debit side) ＝＞左方=>簡寫為Dr. 貸方 (Credit side)＝＞右方=>簡寫為Cr. (約定成俗) The alignment of these parts resembles the letter T = T account Left or debit side Title of Account Right or credit side Debit balance Credit balance 2010/09/13 NTHUQF

39 Debiting an Account Cash Debits Credits 15,000
Example: The owner makes an initial investment of $15,000 to start the business. => Cash is debited as the owner’s Capital is credited. Cash Debits Credits 15,000 2010/09/13 NTHUQF

40 Crediting an Account Cash Debits Credits 7,000
Example: Monthly rent of $7,000 is paid. => Cash is credited as Rent Expense is debited. Cash Debits Credits 7,000 2010/09/13 NTHUQF

41 Debiting and Crediting an Account
Example: Cash is debited for $15,000 and credited for $7,000, leaving a debit balance of $8,000. Cash Debits Credits 15,000 7,000 8,000 2010/09/13 NTHUQF

42 Double-entry System (複式簿記)
左借右貸, 有借就有貸 (A = L + OE) Total debits always equal the total credits. The accounting equation will always stay in balance. 2010/09/13 NTHUQF

43 Normal Balances – Assets and Liabilites
Normal Normal Balance Balance Assets Liabilities Increase Decrease Decrease Increase Debit Credit Debit Credit 每一帳戶都有正常餘額(Normal balance),可能為右,也可能為左. 正常餘額在右(左)者,不應出現借(貸)餘. 2010/09/13 NTHUQF

44 Normal Balances – Owner’s Capital
Decrease Increase Debit Credit Normal Balance 2010/09/13 NTHUQF

45 Normal Balances – Owner’s Drawing
Debits Credits Increase owner’s drawing Decrease owner’s drawing Normal Balance 2010/09/13 NTHUQF

46 Normal Balances – Revenues and Expenses
Decrease Increase Increase Decrease Debit Credit Debit Credit Normal Normal Balance Balance 2010/09/13 NTHUQF

47 2010/09/13 NTHUQF

48 會計循環(Accounting cycle)
會計工作週而復始，每期都是從分錄開始，到編製報表為止。 「分錄」 (Journalizing) 「過帳」 (Posting) 「試算」 (Taking trial balance) 「調整」 (Adjusting) 「結帳」 (Closing) 「編表」 (Preparing financial statements) 2010/09/13 NTHUQF

49 會計循環(Accounting cycle)
分錄(Journalizing) 每筆交易發生時, 須根據原始憑證, 區分借記、或貸記科目, 並衡量交易金額, 記入帳簿, 這項工作稱為「分錄」, 而用來記載交易的帳簿，稱為「分錄簿」, 或「日記簿(Journal) 」 過帳(Posting) 交易記入分錄簿後，再把每一科目分類集中, 記入分類帳中，稱為「過帳」, 供過帳使用的帳簿, 稱為「分類帳(Ledger)」 試算(Taking trial balance) 驗證分錄及過帳的工作是否正確的工作, 稱為「試算」. 而試算時將各個帳戶彙總製成的表, 稱為「試算表 (Trial balance) 2010/09/13 NTHUQF

50 會計循環(Accounting cycle)
調整(Adjusting) 會計上某些帳項, 會隨著時間經過而變化, 為使每個科目能正確表示編表時的實際情況, 應該定期整理、修正, 這項工作稱「調整」 結帳(Closing) 會計期間終了時, 將收益及費損帳戶清結, 計算盈虧. 並明確列示各項資產、負債、及業主權益帳戶的餘額, 結轉下期連續記載. 這項工作, 稱為「結帳」. 編表(Preparing financial statements) 會計期間結束應將期間內所有交易彙總列表 根據收益及費損帳戶編製損益表 根據資產、負債、及業主權益帳戶編製資產負債表 根據有關帳戶變動的情形編製現金流量表、及業主權益變動表或保留盈餘表。 2010/09/13 NTHUQF

51 Journalizing (分錄) 寫分錄(Journalizing)
將各交易對會計要素的影響,根據借貸法則,按序記入日記簿內的紀錄. 每一交易都要寫分錄, 所寫的內容稱為分錄(Journal entries). 日記簿=分錄簿=流水帳=原始記錄簿(Original record)=序時帳簿(Chronological record) A complete entry consists of: 交易發生的日期(the date of the transaction) 借記與貸記之科目名稱與金額(the accounts and amounts to be debited and credited) 每一交易的摘要與說明(a brief explanation of the transaction). 2010/09/13 NTHUQF

52 Technique of Journalizing
The date of the transaction is entered into the date column. GENERAL JOURNAL J1 Date Account Titles and Explanation Ref. Debit Credit 2005 Sept. 1 Cash 15,000 R. Neal, Capital (Invested cash in business) 1 Computer Equipment 7,000 Cash 7,000 (Purchased equipment for cash) 2010/09/13 NTHUQF

53 Technique of Journalizing
The debit account title is entered at the extreme left margin of the Account Titles and Explanation column. The credit account title is indented on the next line. GENERAL JOURNAL J1 Date Account Titles and Explanation Ref. Debit Credit 2005 Sept. 1 Cash 15,000 R. Neal, Capital (Invested cash in business) 1 Computer Equipment 7,000 Cash 7,000 (Purchased equipment for cash) 2010/09/13 NTHUQF

54 Technique of Journalizing
A brief explanation of the transaction is given. 2010/09/13 NTHUQF

55 Technique of Journalizing
類頁欄位(Ref.)是空白的,直到要過入分類帳時,才填入所過入的分類帳的頁碼 2010/09/13 NTHUQF

56 過帳 (Posting) 意義 步驟 將日記帳(Journal)之分錄(entry)內容,轉記至相同帳戶名稱之分類帳(Ledger)的程序.
分類帳是按各科目分類整理, 再分別列示. 分類帳屬於會計「橫的」記錄, 與日記簿按時間的先後, 而為「縱的」記錄有別. 步驟 日記簿中之借記科目, 金額, 日期, 頁次, 轉記入分類帳相對應部分, 並在日記簿類頁欄中, 記入所過分類帳科目之編號. 日記簿中之貸記科目, 金額, 日期, 頁次, 轉記入分類帳相對應部分, 並在日記簿類頁欄中, 記入所過分類帳科目之編號. 2010/09/13 NTHUQF

57 分類帳 (The Ledger) 意義 目的 分類 總分類帳餘額=各明細帳餘額之加總 由企業所有會計科目或帳戶所組成的帳冊.
在使日記簿內各項分錄所記載的同一科目,得以彙總核計. 分類 總分類帳(General ledger): 以每一會計科目為分類基準, 所設置之整體性帳簿;總分類帳應包括企業所有應用之科目. (e.g., 應收帳款) 明細分類帳(Subsidiary ledger): 每一總分帳的會計科目,再按細目分設之分類帳,以為輔助之用. (e.g., 應收帳款-甲, 應收帳款-乙, 應收帳款-丙) 總分類帳餘額=各明細帳餘額之加總 2010/09/13 NTHUQF

58 總分類帳與明細分類帳 Owners’ Equity Assets Liabilities Equipment Land Supplies
Cash Interest Payable Salaries Payable Notes Payable Accounts Payable Salaries Expense Service Revenue Common Stock Retained Earnings 2010/09/13 NTHUQF

59 Example: 會計科目表(Chart of Accounts)
會計科目表為所有會計科目與其編號的表格. 2010/09/13 NTHUQF

60 Posting The process of transferring amounts from the journal to the ledger accounts. General Journal J1 101 General Ledger Oct. 1 Owner investment J1 15,000 15,000 2010/09/13 NTHUQF

61 Example: Investment of Cash by Stockholders
Basic Analysis Debit -Credit Transaction October 1, C. R. Byrd 投資 $10,000 現金成立Pioneer Advertising Agency Inc., 提供廣告服務 The asset Cash is increased $10,000, and stockholders’ equity is increased $10,000. Debits increase assets: debit Cash $10,000. Credits increase stockholders’ equity: credit Byrd, Capital $10,000. 2010/09/13 NTHUQF

62 Investment of Cash by Stockholders
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

63 Purchase of Office Equipment
Transaction October 1, 購買Office Equipment $5,000 ,簽發3個月期,利率12%, $5,000的應付票據( note payable) Basic Analysis The asset Office Equipment is increased $5,000, and the liability Notes Payable is increased $5,000. Debit -Credit Analysis Debits increase assets: debit Office Equipment $5,000. Credits increase liabilities: credit Notes Payable $5,000. 2010/09/13 NTHUQF

64 Purchase of Office Equipment
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

65 Receipt of Cash for Future Service
Transaction October 2, 自客戶R. Knox,預收現金 $1,200 , 所提供的廣告預期要到12/31完成. Basic Analysis The asset Cash is increased $1,200; the liability Unearned Fees is increased $1,200 because the service has not been rendered yet. Note that although many liabilities have the word “payable” in their title, Unearned Fees are considered a liability even though the word payable is not used. Debit -Credit Analysis Debits increase assets: debit Cash $1,200. Credits increase liabilities: credit Unearned Fees $1,200. 2010/09/13 NTHUQF

66 Receipt of Cash for Future Service
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

67 Payment of Monthly Rent
Transaction October 3, office rent for October is paid in cash, $900. Basic Analysis The expense Rent is increased $900 because the payment pertains only to the current month; The asset Cash is decreased $900. Debit-Credit Analysis Debits increase expenses: debit Rent Expense $900. Credits decrease assets: credit Cash $900. 2010/09/13 NTHUQF

68 Payment of Monthly Rent
JOURNAL ENTRY POSTING Rent Expense 729 Oct. 3 900 2010/09/13 NTHUQF

69 Payment for Insurance Transaction Basic Analysis Debit -Credit
October 4, 支付一年期$600之保單(insurance policy),有效期間至 September 30. Basic Analysis 由於保險期間及於往後月份,因此資產: 預付保費(Prepaid Insurance)增加 $600; the asset Cash is decreased $600. 凡支出之費用的效益期間大於一期以上時,由於具有未來經濟效益,故應綽為資產,借記預付費用(prepaid expenses) or預付款項 ( prepayments)等資產科目. Debit -Credit Analysis Debits increase assets: debit Prepaid Insurance $600. Credits decrease assets: credit Cash $600. 2010/09/13 NTHUQF

70 Payment for Insurance JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

71 Purchase of Supplies on Credit
Transaction October 5,向Aero Supply賒購3-month 的廣告用品$2,500 Basic Analysis The asset Advertising Supplies is increased $2,500; The liability Accounts Payable is increased $2,500. Debit -Credit Analysis Debits increase assets: debit Advertising Supplies $2,500. Credits increase liabilities: credit Accounts Payable $2,500. 2010/09/13 NTHUQF

72 Purchase of Supplies on Credit
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

73 Hiring of Employees Transaction Basic Analysis Debit -Credit Analysis
October 9, 聘4名員工.10/15上班,每位週薪$500, 每週工作5天, 每兩週付一次薪水, 第一次付薪日為October 26. Basic Analysis 並未發生企業交易, 僅是老闆與員工之協議, 自10/15開始上班後才有交易發生, 目前無分錄. Debit -Credit Analysis A debit-credit analysis is not needed because there is no accounting entry. 2010/09/13 NTHUQF

74 Withdrawal of Cash by Owner
Transaction On October 20, C. R. Byrd withdraws $500 cash for personal use. Basic Analysis The drawings account is increased $500; The asset Cash is decreased $500. Debit -Credit Analysis Debits increase drawings: debit C. R. Byrd Drawings $500. Credits decrease assets: credit Cash $500. 2010/09/13 NTHUQF

75 Withdrawal of Cash by Owner
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

76 Payment of Salaries Transaction October 26, 支付積欠employee salaries of $4,000 (See October 9 transaction.) Basic Analysis The expense account Salaries Expense is increased $4,000; the asset Cash is decreased $4,000. Debit -Credit Analysis Debits increase expenses: debit Salaries Expense $4,000. Credits decrease assets: credit Cash $4,000. 2010/09/13 NTHUQF

77 Payment of Salaries JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

78 Receipt of Cash for Fees Earned
Transaction October 31, 收到Copa Company支付十月份廣告服務的收入$10,000 Basic Analysis The asset Cash is increased $10,000; The revenue Fees Earned is increased $10,000. Debit -Credit Analysis Debits increase assets: debit Cash $10,000. Credits increase revenues: credit Fees Earned $10,000. 2010/09/13 NTHUQF

79 Receipt of Cash for Fees Earned
JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

80 試算表 (A Trial Balance) 1. 列式所有會計科目名稱與餘額 2. 借方與貸方個別予以加總 3. 驗證貸方與借方總額是否相同
2010/09/13 NTHUQF

81 會計期間假設(Time Period Assumption)
會計將企業生命劃分段落,以便計算損益, 編制報表, 俾及時提供報表. Jan. Feb. Mar. Apr. Dec. 2010/09/13 NTHUQF

82 會計基礎 (Accounting Basis)
指會計上對於收益與費用歸屬期間之認定 所用的標準，並為入帳之依據。 種類： 現金基礎(Cash basis) Revenue is recorded when cash is received=>收錢=>收入 Expenses are recorded when cash is paid=>付錢=>費用 應計基礎(Accrued basis): 收益實現原則(Revenue recognition) =>收入, Revenues are recognized when earned, rather than when cash is received 配合原則(Matching principles) =>費用 Expenses are recognized when incurred, rather than when paid GAAP requires accrual basis accounting Cash basis often causes misleading financial statements. 2010/09/13 NTHUQF

83 Revenue Recognition Principle
意義:用來決定何期應該認列收入的指導原則. 通常在賺得(earned)的時候認列，因為主要的獲利過程(關鍵階段)已完成 => Not just when money is exchanged. 例如: Service business: at the time the service is performed. 買賣業: At the time product is sold. 2010/09/13 NTHUQF

84 The Matching Principle
Expense recognition is the matching principle. 意義 Efforts (expenses) must be matched with accomplishments (revenues). “Let the expenses follow the revenues.” => 跟這筆收入有關的費用, 要與這筆收入再同一其認列 => 如此才知道”淨賺”多少 2010/09/13 NTHUQF

85 Timing Issues GAAP relationships in revenue and expense recognition
2010/09/13 NTHUQF

86 The Basics of Adjusting Entries (調整)
意義與目的 根據收益在earned期間認列,expense 在同期配合認列,使財務報表適當表達正確經營成果, 所為之分錄 Revenues to be recorded in the period in which they are earned(賺得) Expenses to be recognized in the period in which they are incurred(發生). 時機 Required each time financial statements are prepared (通常是期末) 2010/09/13 NTHUQF

87 Types of Adjusting Entries
預付項目(Prepayments) 預付費用(Prepaid expenses) 預收收益(Unearned revenues) 應計項目(Accruals) 應計收益(Accrued revenues) 應計費用(Accrued expenses) 2010/09/13 NTHUQF

88 預付項目(Prepayments) 預付費用(Prepaid expenses) 預收收益(Unearned Revenues) :
係未享用財貨或勞務之前，先行支付現金之費用 Expenses paid in cash - recorded as assets before used or consumed(已耗用部份作為費用 =>incurred). 預收收益(Unearned Revenues) : 指未提供財貨或勞務之前，已先行取得現金之收入 Cash received - recorded as liabilities before the revenue is earned (但已提供後為 收入=>earned!) 2010/09/13 NTHUQF

89 Prepaid Expenses 預付費用 調整前, 資產高估(overstated), 費用低估(understated). 例子
Expenses paid in cash and recorded as assets before they are used or consumed Prepaid expenses expire with the passage of time or through use and consumption 調整前, 資產高估(overstated), 費用低估(understated). The adjusting entry =>Debit to an expense account, credit to an asset account. An asset-expense account relationship exists with prepaid expenses. 例子 Supplies, insurance, advertising, rent, and depreciation. 2010/09/13 NTHUQF

90 Adjusting Entries for “Prepaid Expenses”
Increase (debit) an expense account and Decrease (credit) an asset account. 2010/09/13 NTHUQF

91 Adjusting Entries for Prepayments Supplies
ADJUSTMENT October 31, an inventory count reveals that $1,000 of $2,500 of supplies are still on hand. JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

92 Adjusting Entries for Prepayments Insurance
October 31, an analysis of the policy reveals that $50 of insurance expires each month. ADJUSTMENT JOURNAL ENTRY Fix prepaid insurance POSTING Prepaid Insurance 10 Oct. 4 600 Oct. 31 50 31 550 2010/09/13 NTHUQF

93 Q & A 30 On July 1, 2005, Bluestem Insurance Company received $12,000 from a client for a 2-year insurance policy. Instructions Prepare the necessary journal entries for Bluestem on July 1 and December 31. Ans: 7/1 Cash 12,000 Unearned Insurance Revenue 12,000 12/31 Unearned Insurance Revenue 3,000 Insurance Revenue ,000 2010/09/13 NTHUQF

94 預收收益 (Unearned Revenues)
Revenues received and recorded as liabilities before they are earned 在尚未提供勞務前已預收現金,故列為負債. Earned by rendering a service to a customer. A liability-revenue account relationship exists with unearned revenues. 在做調整前,負債高估(overstated) and 收入低估(understated). The adjusting entry =>Debit to a liability account, credit to a revenue account. 例子 Rent, magazine subscriptions, 客戶之存入保證金( customer deposits for future services), airline tickets, school tuition . 2010/09/13 NTHUQF

95 Adjusting Entries for “Unearned Revenues”
Decrease (debit) to a liability account and Increase (credit) to a revenue account. 2010/09/13 NTHUQF

96 Adjusting Entries for Prepayments Unearned Revenues
October 31, analysis reveals that, of $1,200 in fees, $400 has been earned in October. ADJUSTMENT JOURNAL ENTRY POSTING 2010/09/13 NTHUQF 11

97 Depreciation 以合理且有系統的方式,將資產購入成本方攤在耐用期間(Useful life)的程序, 稱為提列折舊, 各期分攤的成本稱為折舊. 設備或建築物的取得成本,視為預付長期勞務的支出, 故應於受益期間分攤. Depreciation is an estimate rather than a factual measurement of the cost that has expired. 折舊性資產(Depreciable asset ) 金額較預期預付費用大，使用年限長。 如: 房屋、機器、運輸設備、辦公設備 為何攤提折舊？ (1)使用時磨損 (2)技術進步、導致過時 2010/09/13 NTHUQF

98 Depreciation Recording depreciation 折舊金額之計算:
Debit Depreciation Expense Credit Accumulated Depreciation (Contra asset) 折舊金額之計算: 使用直線法(Straight-line depreciation) (資產成本 – 殘值) / useful life Depreciation Expense XXX Accumulated Depreciation 2010/09/13 NTHUQF

99 Depreciation Balance Sheet
Accumulated Depreciation is offset against the asset account 未直接貸計資產而貸計AD,旨在保持下列資訊: 原始購入成本, 目前為止累積已折舊的數字 Asset --> accumulated depreciation = book value. Book value is not equal to market value. 2010/09/13 NTHUQF

100 Adjusting Entries for Prepayments Depreciation
ADJUSTMENT October 31, depreciation on the office equipment is estimated to be $480 a year, or $40 per month. JOURNAL ENTRY Date Account Titles and Explanation Debit Credit Oct. 31 Depreciation Expense 40 Accumulated Depreciation - Office Equipment 40 (To record monthly depreciation) POSTING Accumulated Depreciation - Depreciation Expense Office Equipment Oct. 31 40 Oct. 31 40 2010/09/13 NTHUQF 9

101 Q & A (30) Coat Company purchased equipment on June 1 for $54,000, paying $12,000 cash and signing a 12%, 2-month note for the remaining balance. The equipment is expected to depreciate $12,000 each year. Coat Company prepares monthly financial statements. Instructions (a) Prepare the general journal entry to record the acquisition of the equipment on June lst. (b) Prepare any adjusting journal entries that should be made on June 30th. (c) Show how the equipment will be reflected on Coat Company's balance sheet on June 30th. 2010/09/13 NTHUQF

102 Ans: (a) Equipment 54,000 Cash 12,000 Note Payable 42,000
(b) Depreciation Expense 1,000 Accumulated Depreciation 1,000 (c) Coat Company Balance Sheet June 30, xxxx Property, plant and equipment Office equipment $ 54,000 Less: Accumulated Dep , ,000 2010/09/13 NTHUQF

103 Adjusting Entries for Prepayments
Asset Unadjusted Balance Credit Adjusting Entry (-) Expense Debit Adjusting Entry (+) Prepaid Expenses Liability Debit Adjusting Entry (-) Revenue Credit Adjusting Entry (+) Unearned Revenues 2010/09/13 NTHUQF

104 應計項目(Accruals) 應計收益(Accrued Revenues) 應計費用(Accrued Expenses)
本期已實現但尚未收取之各項收入 Revenues earned but not yet received in cash or recorded =>已提供勞務,或隨時間經過而賺取之收入(如租金),因尚未收現,故期末應認補列為資產以承認此收入=>資產. 應計費用(Accrued Expenses) 係指本期已發生而尚未支付的各項費用 Expenses incurred but not yet paid in cash or recorded =>隨時間經過而發生之費用(如租金),因尚未付現,故期末應認列為債以承認此費用=>負債. 2010/09/13 NTHUQF

105 應計項目(Accruals) Adjusting entries Adjusting entry for accruals
Required to record revenues earned and expenses incurred in the current period Adjusting entry for accruals Influence both a balance sheet and an income statement account 2010/09/13 NTHUQF

106 應計收益(Accrued Revenues)
Accumulate with the passing of time or through services performed but not billed or collected An asset-revenue account relationship exists Prior to adjustment, assets and revenues are understated Adjusting entry Debit an asset account Credit a revenue account 2010/09/13 NTHUQF

107 Adjusting Entries for “Accrued Revenues”
Increase (debit) an asset account and Increase (credit) a revenue account. 2010/09/13 NTHUQF

108 Adjusting Entries for Accruals Accrued Revenues
October 31, the agency earned $200 for advertising services that were not billed to clients before October 31. ADJUSTMENT JOURNAL ENTRY POSTING Accounts Receivable Oct. 31 200 2010/09/13 NTHUQF

109 Q & A 32 Ward Realty is in the business of renting several apartment buildings and prepares monthly financial statements. It has been determined that 3 tenants in $600 per month apartments and one tenant in the $1,000 per month apartment had not paid their August rent as of August 31st. Prepare the required end-of-period adjusting entries Ans: Rent Receivable 2,800 Rent Revenue 2,800 2010/09/13 NTHUQF

110 Accrued Expenses Accrued expenses Adjusting Entry
Expenses incurred but not paid yet A liability-expense account relationship exists Prior to adjustment, liabilities and expenses are understated Ex: rent, interest, salaries, taxes. Adjusting Entry Debit an expense account Credit a liability account 2010/09/13 NTHUQF

111 Adjusting Entries for “Accrued Expenses”
Increase (debit) an expense account and Increase (credit) a liability account. 2010/09/13 NTHUQF

112 Adjusting Entries for Accruals Accrued Interest
ADJUSTMENT October 31, the portion of the interest to be accrued on a 3-month note payable is calculated to be $50. JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

113 Adjusting Entries for Accruals Accrued Salaries
ADJUSTMENT October 31, accrued salaries are calculated to be $1,200. JOURNAL ENTRY POSTING 2010/09/13 NTHUQF

114 Q & A 37 On Friday of each week, Noble Company pays its factory personnel weekly wages amounting to $35,000 for a five-day work week. Instructions (a) Prepare the necessary adjusting entry at year end, assuming December 31 falls on Wednesday. (b) Prepare the journal entry for payment of the week's wages on the payday which is Friday, January 2 of the next year. Ans: (a) Wages Expense 21,000 Wages Payable ,000 (b) Wages Expense 14,000 Wages Payable 21,000 Accumulated Depreciation 35,000 2010/09/13 NTHUQF

115 Summary of Adjusting Entries
1 Prepaid Assets and Assets overstated Dr. Expenses expenses expenses Expenses understated Cr. Assets 2 Unearned Liabilities and Liabilities overstated Dr. Liabilities revenues revenues Revenues understated Cr. Revenues 3 Accrued Assets and Assets understated Dr. Assets revenues revenues Revenues understated Cr. Revenues 4 Accrued Expenses and Expenses understated Dr. Expenses expenses liabilities Liabilities understated Cr. Liabilities 2010/09/13 NTHUQF

116 調整後試算表(Adjusted Trial Balance)
時機 Prepared after all adjusting entries have been journalized and posted 目的 Prove equality of the total debit and credit balances in the ledger after adjustments have been made Financial statements Prepared directly from the adjusted trial balance 2010/09/13 NTHUQF

117 Trial Balance and Adjusted Trial Balance Compared
PIONEER ADVERTISING AGENCY Adjusted Trial Balance October 31, 2008 Before After Adjustment Debit Credit Cash $ 15,200 Accounts Receivable 200 Advertising Supplies 2,500 1,000 Prepaid Insurance 600 550 Office Equipment 5,000 Accumulated Depreciation - Office Equipment $ 40 Notes Payable $ 5,000 Accounts Payable Interest Payable 50 Unearned Revenue 1,200 800 Salaries Payable C. R. Byrd, Capital 10,000 C. R. Byrd, Drawing 500 Service Revenue 10,600 Salaries Expense 4,000 5,200 Advertising Supplies Expense 1,500 Rent Expense 900 Insurance Expense Interest Expense Depreciation Expense $ 28,700 $ 30,190 Trial Balance and Adjusted Trial Balance Compared Lighten blue 2010/09/13 NTHUQF

118 Preparing Financial Statements
Income statement Use the revenue and expense accounts Owner’s Equity Statement Use the owner’s capital and drawing accounts and the net income (or net loss) from the Income Statement Balance sheet Use asset and liability accounts and ending owner’s capital balance reported in Owner’s Equity Statement 2010/09/13 NTHUQF

119 Preparation of I/S and O/E from the Adjusted Trial Balance
PIONEER ADVERTISING AGENCY Adjusted Trial Balance October 31, 2008 Debit Credit Cash $ 15,200 Accounts Receivable 200 Advertising Supplies 1,000 Prepaid Insurance 550 Office Equipment 5,000 Accumulated Depreciation - Office Equipment $ Notes Payable Accounts Payable 2,500 Interest Payable 50 Unearned Revenue 800 Salaries Payable 1,200 C. R. Byrd, Capital 10,000 C. R. Byrd, Drawing 500 Service Revenue 10,600 Salaries Expense 5,200 Advertising Supplies Expense 1,500 Rent Expense 900 Insurance Expense Interest Expense Depreciation Expense 40 $ 30,190 2010/09/13 NTHUQF

120 Income Statement PIONEER ADVERTISING AGENCY Income Statement For the Month Ended October 31, 2008 Revenues Fees earned $ 10,600 Expenses Salaries expense $ 5,200 Advertising supplies expense 1,500 Rent expense 900 Insurance expense 50 Interest expense Depreciation expense 40 Total expenses 7,740 Net income $ 2,860 The income statement is prepared from the revenue and expense accounts. 2010/09/13 NTHUQF

121 Preparation of I/S and O/E from the Adjusted Trial Balance
PIONEER ADVERTISING AGENCY Adjusted Trial Balance October 31, 2008 Debit Credit Cash $ 15,200 Accounts Receivable 200 Advertising Supplies 1,000 Prepaid Insurance 550 Office Equipment 5,000 Accumulated Depreciation – Office Equipment $ Notes Payable Accounts Payable 2,500 Interest Payable 50 Unearned Revenue 800 Salaries Payable 1,200 C. R. Byrd, Capital 10,000 C. R. Byrd, Drawing 500 Service Revenue 10,600 Salaries Expense 5,200 Advertising Supplies Expense 1,500 Rent Expense 900 Insurance Expense Interest Expense Depreciation Expense 40 $ 30,190 Unbright 2010/09/13 NTHUQF

122 Owner’s Equity Statement
PIONEER ADVERTISING AGENCY Owner’s Equity Statement For the Month Ended October 31, 2008 C.R. Byrd, Capital, October 1 $ - Add: Investments $ 10,000 Net income 2,860 12,860 Less: Drawings 500 C.R . Byrd, Capital, October 31 $ 12,360 The owner’s equity statement is prepared from the owner’s capital and drawing accounts and the net income (or net loss) shown in the income statement. 2010/09/13 NTHUQF

123 Preparation of B/S from the Adjusted Trial Balance
PIONEER ADVERTISING AGENCY Adjusted Trial Balance October 31, 2008 Debit Credit Cash $ 15,200 Accounts Receivable 200 Advertising Supplies 1,000 Prepaid Insurance 550 Office Equipment 5,000 Accumulated Depreciation – Office Equipment $ Notes Payable Accounts Payable 2,500 Interest Payable 50 Unearned Revenue 800 Salaries Payable 1,200 C. R. Byrd, Capital 10,000 C. R. Byrd, Drawing 500 Service Revenue 10,600 Salaries Expense 5,200 Advertising Supplies Expense 1,500 Rent Expense 900 Insurance Expense Interest Expense Depreciation Expense 40 $ 30,190 2010/09/13 NTHUQF

124 Balance Sheet PIONEER ADVERTISING AGENCY Balance Sheet
October 31, 2008 Assets Liabilities and Owner’s Equity Cash $ 15,200 Liabilities Accounts receivable 200 Notes payable $ 5,000 Advertising supplies 1,000 Accounts payable 2,500 Prepaid insurance 550 Interest payable 50 Office equipment Unearned fees 800 Less: Accumulated Salaries payable 1,200 depreciation 40 4,960 Total liabilities 9,550 Owner’s equity C.R. Byrd, Capital 12,360 Total liabilities and owner’s Total assets $ 21,910 equity The balance sheet is then prepared from the asset and liability accounts and the ending owner’s capital balance as reported in the owner’s equity statement. 2010/09/13 NTHUQF

125 結帳: Temporary & Permanent Accounts
(NOMINAL) (REAL) 2010/09/13 NTHUQF

126 暫時性與永久性帳戶 永久性或實帳戶(Permanent or real account)
帳戶本身隨著企業永續經營而持續存在, 期末並不消失,而在下期仍繼續存在. 如資產, 負債, 股東權益(如股本與保留盈餘). 暫時性或虛帳戶(Temporary account) 只存在特定一個會計期間之帳戶, 目的僅在其供業主權益變動之相關資訊, 俟期間結束, 此帳戶即可結束, 其餘額即歸至業主權益. 如收入, 費用, drawing等科目 2010/09/13 NTHUQF

127 結帳分錄(Closing entries)
期末將虛帳戶餘額轉入業主權益,使虛帳戶歸零, 以便下期重新記載相關交易金額之程序, 至於實帳戶則不結帳. 結帳分錄的分錄與過帳, 是會計循環(accounting cycle)中必要的步驟. 期末將淨利與drawing轉入損益彙總(保留盈餘),以結清所有虛帳戶. 本期損益/損益彙總(Income Summary) 為一暫時性科目,企業將收入與費用先彙總並結轉至此科目,再一次將餘額轉至永久性之保留盈餘科目. 在日記簿之調整分錄之後,用結帳分錄之標題加以區隔後,即可將結帳分錄依次寫入. 2010/09/13 NTHUQF

128 結帳分錄圖 1. 將收入轉入損益彙總. => 借記收入科目, 貸記損益彙總科目.
2 1. 將收入轉入損益彙總. => 借記收入科目, 貸記損益彙總科目. 2. 再將費用轉入損益彙總. => 借記損益彙總科目, 貸記費用科目. 2010/09/13 NTHUQF

129 結帳分錄圖 3. 最後將損益彙總轉入Owner’s Capital.
a. 有正的損益彙總時, 借記損益彙總, 貸記Owner’s Capital b. 有負的損益彙總時, 借記Owner’s Capital, 貸記損益彙總 2010/09/13 NTHUQF

130 結帳分錄圖 4. 將提取轉入Owner’s Capital. =>借記Owner’s Capital, 貸記提取. 4
2010/09/13 NTHUQF

131 Closing the Books Note:
Owner’s Drawing is closed directly to Capital and not to Income Summary because Owner’s Drawing is not an expense. Owner’s Capital is a permanent account; all other accounts are temporary accounts. 2010/09/13 NTHUQF

132 Account Titles and Explanation (To close revenue account)
結帳分錄的分錄製作 GENERAL JOURNAL Date Account Titles and Explanation Ref. Debit Credit 10, ,600 2005 (1) Oct. 31 Service Revenue 400 Income Summary 350 (To close revenue account) INCOME SUMMARY NO.400 Service Revenue NO. 350 Date Explanation Debit Credit Balance Date Explanation Debit Credit Balance 2005 2005 Oct. 31 10,600 10,600 Oct. 31 10,600 31 31 10,600 –0– 31 2010/09/13 NTHUQF

133 Account Titles and Explanation
結帳分錄的分錄製作 Account Titles and Explanation 2005 Income Summary Salaries Expense Rent Expense Interest Expense (To close expense accounts) GENERAL JOURNAL Date Ref. Debit Credit (2) 7, , , Oct. 31 350 726 Advertising Supplies Expense 631 729 Insurance Expense 722 905 Depreciation Expense 911 INCOME SUMMARY NO. 350 Date Explanation Debit Credit Balance 2005 Oct. 31 10,600 10,600 31 7,740 2,860 2010/09/13 NTHUQF

134 結帳分錄的分錄製作 2, ,860 2,860 2,860 2010/09/13 NTHUQF

135 結帳分錄的分錄製作 C. R. BYRD CAPITAL 500 500 NO. 301 Date Explanation Debit
C. R. BYRD CAPITAL NO. 301 Date Explanation Debit Credit Balance 2005 500 Oct. 31 2,860 500 31 2,360 2010/09/13 NTHUQF

136 結帳分錄的過帳 虛帳戶結帳後,餘額都為0. 保留盈餘餘額為累賺未分配的金額.
Income Summary旨在期末出現,用來結帳,平時不會出現=>故無分錄與過帳的問題. 計算暫時性帳戶餘額, 於合計餘額下方劃記雙線, 以表示結清本期餘額. 永久性帳戶(資產, 負債, 業主權益等帳戶)期末餘額不結清, 於本期金額下方劃記單線, 再將餘額記在單線下方. 其餘額轉入下期. 2010/09/13 NTHUQF

137 結帳分錄的過帳 2 1 3 4 2010/09/13 NTHUQF

138 結帳後試算表(post-closing trial balance)
目的: 驗算這些要結轉下一期的永久性帳戶的借貸雙方是否一致 結帳後試算表上皆為實帳戶, 可作為編製資產負債表之依據。 2010/09/13 NTHUQF

139 Summary of the Accounting Cycle
1. 分析企業的交易 9. Prepare a post-closing trial balance (編制結帳後試算表) 2. Journalize the transactions (將交易寫成分錄) 8. Journalize and post closing entries (寫結帳分錄並過帳) 3. Post to ledger accounts (過到分類帳) 7. Prepare financial statements 4. Prepare a trial balance (編制調整前試算表) 6. Prepare an adjusted trial balance(編制調整後試算表) 5. Journalize and post adjusting entries (寫調整分錄並過帳) 2010/09/13 NTHUQF

140 Assets Liabilities and Owner’s Equity
資產負債表之標準分類 會計科目加以分類成各別小組以有效利用財務報表 資產負債表之標準分類如下: Assets Liabilities and Owner’s Equity 流動資產(Current Assets) 流動負債(Current Liabilities) 長期投資(Long-Term Investments) 長期負債(Long-Term Liabilities) 財產, 廠房, 設備(Property, Plant and Equipment) 股東權益(Owner’s (Stockholders’) Equity 無形資產(Intangible Assets) 2010/09/13 NTHUQF

141 流動資產(Current Assets) 係指現金及預期在一年或一個營業週期中可即時變現, 出售, 或消耗掉的其他資產.
如: A/R, Prepaid expense, etc. 流動資產項目中, 按該項目的liquidity高低,而由高而低列示 現金 有價證券(Short-term investment) 應收款項(Receivables) 預付費用(Prepaid expense) 企業的營業週期(Operating cycle): This is the average time required to go from cash to cash in producing revenues. 此為企業短期償債能力之評估依據. 2010/09/13 NTHUQF

142 長期投資與財產, 廠房與設備 長期投資(Long-term investments):
預期變現時間超過一年或一個營業週期以上的資產. 例如:Investments in stock or bonds of another company 財產, 廠房與設備(Property, plant, and equipment) 為耐久性有形資產, 是供企業從事經營而非銷售之用. 例如: Land, buildings, and machinery等. 2010/09/13 NTHUQF

143 無形資產(Intangible assets)
無實體存在的非流動性資產. 例如 Patents, copyrights, trademarks, or trade names, gives the holder exclusive right of use for a specified period of time (專利, 版權, 商標, 商業名稱專用權等, 這些接賦予持有人於法定期間內禁止他人使用之排他性權利). 2010/09/13 NTHUQF

144 流動負債(Current liabilities)
可預期能在一年內或一個營業週期內以流動資產或產生其他流動負債來加以償還的債務. Ex. Accounts payable, wages payable, interest payable and current maturities of long-term debt(一個營業週期內到期的長期負債). 流動負債是評估企業流動性(Liquidity )之重要依據. Liquidity - ability to pay obligations expected to be due within the next year. Usually list notes payable first, followed by accounts payable. Other items follow in order of magnitude. 2010/09/13 NTHUQF

145 長期負債(long-term liabilities)
預期須在一年後或一個營業週期以後, 才需償還的債務. 應付公司債(bonds payable), 抵押借款(mortgages payable), 長期應付票據(Long-term notes payable), 租賃負債(lease liabilities). 2010/09/13 NTHUQF

146 業主權益 依據組織型態之不同, 業主權益的部分也有異. 獨資(Proprietorship)企業的業主權益部份, 主要項目為:
(Owner’s Name), Capital. 合夥(Partnership)下的業主權益部份, 每個合夥人下各別設立(Owner’s Name), Capital. 包括兩大部分: 1. Owner’s Drawing 2. Owner’s Capital 公司(Corporation)組織 Capital Stock and Retained Earnings 2010/09/13 NTHUQF

147 報告式 (Report Form of B/S)
PIONEER ADVERTISING AGENCY Balance Sheet October 31, 2005 Assets Current assets Cash Accounts receivable Advertising supplies Prepaid insurance Total current assets Property , plant, and equipment Office equipment Less: Accumulated depreciation Total assets $ 15, , ,950 $ 5, , $ 21,910 分類式資產負債表幫助財務報表使用人快速地得知 當負債到期時, 資產的可用性有多少; 債權人可自總資產中取得多少債權. 2010/09/13 NTHUQF

148 報告式 (Report Form of B/S)
$1, , ,200 5,550 4,000 9,550 12,360 $21,910 資產負債表通常以報告式編寫. 而資產項目於前, 負債與業主權益項目於後. 2010/09/13 NTHUQF

149 報告式 (Report Form of B/S)
PIONEER ADVERTISING AGENCY Balance Sheet October 31, 2005 Assets Current assets Cash $ 15,200 Account receivables Advertising supplies ,000 Prepaid insurance Total current assets ,950 Property, plant and equipment Office equipment $ 5,000 Less: Accumulated Dep ,960 Total assets $ 21,910 Liabilities and Owner’s Equity Current liabilities Notes payable $1,000 Accounts payable ,500 Interest payable Unearned revenue Salaries payable ,200 Total current liabilities ,550 Long-term liabilities Notes payable ,000 Total liabilities ,550 Owner’s equity C. R. BYRD Capital ,360 Total liabilities and Owner’s Equity $21,910 2010/09/13 NTHUQF

150 會計循環簡單圖示說明 會計事項 會計憑證 日記簿 分類帳 試算表 損益表 期間終了會計工作 調整工作底稿 提整後試算表 結帳工作底稿
現金流量表 業主權益變動表 資產負債表 平時會計工作 期間終了會計工作 分錄 過帳 試算 調整分錄 編表 結帳分錄 2010/09/13 NTHUQF