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Lecture Survey of accounting (3/e) - Chapter 2: Accounting for accruals and deferrals
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Lecture Survey of accounting (3/e) - Chapter 2: Accounting for accruals and deferrals
Minh Toàn
118
15
ppt
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After you have mastered the material in this chapter, you will be able to: Show how receivables affect financial statements, show how payables affect financial statements, show how supplies affect financial statements, show how prepaid items affect financial statements,. | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 2: Understanding the Accounting Cycle Learning Objectives 1. Record basic accrual and deferral events in a horizontal financial statements model. 2. Organize general ledger accounts under an accounting equation. 3. Prepare financial statements based on accrual accounting. 4. Describe the closing process, the accounting cycle, and the matching concept. 5. Explain how business events affect financial statements over multiple accounting cycles. 6. Classify accounting events into one of four categories: a. Asset source transactions. b. Asset use transactions. c. Asset exchange transactions. d. Claims exchange transactions. The learning objectives in this chapter are: 1. Record basic accrual and deferral events in a horizontal financial statements model. 2. Organize general ledger accounts under an accounting equation. 3. Prepare financial statements based on accrual accounting. 4. . | McGraw-Hill/Irwin Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 2: Understanding the Accounting Cycle Learning Objectives 1. Record basic accrual and deferral events in a horizontal financial statements model. 2. Organize general ledger accounts under an accounting equation. 3. Prepare financial statements based on accrual accounting. 4. Describe the closing process, the accounting cycle, and the matching concept. 5. Explain how business events affect financial statements over multiple accounting cycles. 6. Classify accounting events into one of four categories: a. Asset source transactions. b. Asset use transactions. c. Asset exchange transactions. d. Claims exchange transactions. The learning objectives in this chapter are: 1. Record basic accrual and deferral events in a horizontal financial statements model. 2. Organize general ledger accounts under an accounting equation. 3. Prepare financial statements based on accrual accounting. 4. Describe the closing process, the accounting cycle, and the matching concept. 5. Explain how business events affect financial statements over multiple accounting cycles. 6. Classify accounting events into one of four categories: a. Asset source transactions. b. Asset use transactions. c. Asset exchange transactions. d. Claims exchange transactions. General Ledger Accounts Closing Entries: Cl. 1: Transfers balance in revenue to retained earnings Cl. 2 & 3: Transfer balances in expenses to retained earnings Here are the general ledger accounts for Cato Consultants after closing the temporary accounts. On the next slides are the resulting financial statements. This slide shows the general ledger accounts for Cato Consultants after the revenue and expense accounts have been closed to retained earnings. The closing entry labeled Cl.1 transfers the balance in the Consulting Revenue account to the Retained Earnings account. Closing entries Cl.2 and Cl.3 transfer the balances in the expense
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Lecture Survey of accounting - Chapter 1: Understanding the accounting cycle
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Lecture Survey of accounting (3/e) - Chapter 2: Accounting for accruals and deferrals
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