基础会计学(Foundations of Accounting)

基础会计学（Foundations of Accounting）

In this paper, by what contribution

Basic accounting

The first chapter is general introduction

Section 1 the meaning, functions and objectives of accounting

First, the meaning of accounting

Accounting is an important component of economic management. It is through the collection, processing and utilization in monetary units as measurement standard to show certain economic information on economic activities of organization, control, regulation and guidance, a kind of management activity prompted people to compare the pros and cons, gains and losses, stressing economic benefits.

Key points of accounting implications:

All the currency that economic information (financial information)

It is a kind of economic management activity

This paper value management

Two, the basic functions of accounting

1. function of Accounting -

Accounting is the function or function of accounting as an economic management

Can play a role.

2. basic functions of Accounting: Accounting and supervision

(1) accounting function:

Accounting is the work of confirming, measuring, recording and conducting fair economic activities through value.

Basic characteristics:

First, the economic activities of each unit are reflected in the quantity of value.

Accounting has integrity, continuity and systematicness.

Accounting reflects the whole process of the economic activities of each unit.

(2) supervisory function:

Accounting supervision is through prediction, decision making, control and analysis,

Specific methods such as examination and evaluation, to promote economic activities in accordance with the requirements of the operation, in order to achieve the desired purpose.

Basic characteristics:

Accounting supervision mainly through the value index.

Supervise the whole process of the economic activities of the unit, including supervision afterwards, supervision in place and supervision in advance.

Three, accounting objectives

The ultimate goal of accounting:

Part of the whole economic management accounting, so accounting objectives of course from the overall goal belongs to economic management; overall goal of economic management is to improve the economic benefit, so accounting to improve economic efficiency as the ultimate goal.

Objectives of accounting:

The information provided by the accountant shall meet the requirements of the state's macro-economic management, and meet the needs of the parties concerned to understand the financial situation and operation results of enterprises, and to meet the needs of enterprises to strengthen their internal management.

The goal of accounting is essentially the requirement of the quality of accounting information.

Second, accounting objects and accounting elements

I. accounting objects

What is the object of accounting, that is, accounting and supervision?.

Graphic representation:

Finally summed up:

The object of accounting is economic activity of unit organization in currency.

Two, accounting elements

Accounting factors explain the necessary factors of enterprise economic activities from the perspective of accounting. Enterprise economic activities can be divided into six factors:

1. assets

The concept of assets

China's enterprise accounting system defines assets as:

Asset refers to the past transactions, matters formed and owned or controlled by the enterprise, the resource is expected to bring economic benefits to the enterprise.

Classification of assets

Assets are divided into current assets and non current assets according to their liquidity.

Liquid assets are assets that can be realized or consumed within a business cycle of one year or more, including cash, bank deposits, short-term investments, accounts receivable, prepayments, inventories, etc..

Non - current assets are non - current assets, including long-term investments, fixed assets, intangible assets, and other assets

Characteristics of assets

The essence of A. assets is economic resources.

B. this economic resource must be owned or controlled by a specific accounting entity.

C. this economic resource must be the result of past transactions or events.

D. economic resources may be tangible or intangible.

2. liabilities

The concept of debt

The enterprise accounting system of our country thinks that:

Liabilities refer to the existing obligations arising from transactions or events in the past, and the performance of the obligations is expected to result in the outflow of economic interests from the enterprise.

Classification of liabilities

Liabilities can be divided into current liabilities and non current liabilities.

Current liabilities refer to debts that will be repaid within 1 years (including 1 years) or over an operating period of one year, including short-term loans, bills payable, accounts payable, accounts receivable, payable wages, etc..

Debt payable during the period of one year or more than one year of the business is non current liabilities, often referred to as long-term liabilities, including long-term loans, bonds payable, long-term payables, etc..

Characteristics of liabilities

A. liabilities are the existing obligations of an enterprise and are the obligations that have been formed by past transactions or events of an enterprise.

B. debt liquidation is expected to lead to the outflow of economic interests of enterprises. Whether the present obligation of debt corresponds to the statutory obligation or the constructive obligation, the expected performance will lead to the outflow of economic interests. Specifically for the delivery of assets, providing services, etc..

3. owners equity

The concept of owner's equity

The definition of enterprise accounting system in our country is:

Owner's equity refers to the economic interests enjoyed by the owner in the assets of the enterprise, and the amount is the balance after deducting the liabilities,

Classification of owner's equity

Owner's equity includes: paid in capital (or share capital), capital reserves, surplus reserves, undistributed profits, etc..

Characteristics of owner's equity

The A. owner only owns ownership of the net assets of the enterprise,

Net assets are the balance of assets minus liabilities.

B. owner's equity is not an independent element. Its non independence is expressed in the recognition of the amount of the owner's equity, and the measurement needs to depend on assets and liabilities.

4. accounting equation

The above three basic concepts, namely three accounting elements, constitute the accounting equation:

Assets = Liabilities + owner's equity

5. income

Concept of income

Definition of enterprise accounting standard of our country:

Income refers to the sale of goods, services and

The total inflow of economic benefits resulting from day-to-day activities such as the transfer of the use of assets.

Classification of income

Revenues include sales of goods, income from services, and income from the use of the assets of others.

Characteristics of income

A. income is the inflow of economic benefits in daily activities, and the inflow of economic benefits arising from accidental activities can only form gains.

The economic benefits of B. are tangible.

The formation of C. income is always accompanied by an increase in assets or a decrease in liabilities.

6. expenses

The concept of cost

The provisions of the enterprise accounting system of our country:

Cost refers to the enterprise for the sale of goods, services and so on

The outflow of economic benefits occurring in everyday activities.

Classification of expenses

Multiform

Cost characteristics

A. fee recognition should be determined with the income ratio.

B. costs represent the outflow of the economic benefits of an enterprise, or a deduction for the income of an enterprise.

7. profit

Concept of profit

Profit is the operating result of an enterprise during a certain accounting period. Including operating profit, total profit and net profit. Their contents and relationships are as follows:

Total profit = income - expenses

Net profit = total profit - income tax

Assets = Liabilities + owner equity + income - expenses

Three, the identity of accounting equation

Assets = equity

Assets = creditor's equity + owner's equity

Assets = Liabilities + owner's equity

Balance sheet

Assets

Amount of money

Liabilities and owner's equity

Amount of money

cash

Zero point two

Short-term borrowing

Two hundred

bank deposit

Twenty-eight point eight

Accounts payable

Four hundred

Accounts receivable

One hundred and forty-one

Paid in capital

Three hundred and fifty

Stock

Four hundred and eighty

Accumulation fund

Fifty

fixed assets

Three hundred and fifty

Total

One thousand

Total

One thousand

The third section is the basic rules of accounting

I. The basic premise of Accounting: accounting hypothesis

Accounting subject: spatial scope

Continuous operation - time

Accounting period - a supplement to continuing operations

Monetary measurement the basis of measurement

Two. General principles of accounting

The general principles of accounting standards promulgated in China can be divided into

Three levels:

(I) principle of general requirement

Principle of prudence, principle of usefulness and principle of accrual basis

(two) the principle of the quality requirements of accounting information

Principles of authenticity, comparability, consistency, timeliness, clarity

(three) the principle of confirming and measuring requirements;

It divides the principle of income expenditure and capital expenditure, the principle of material property according to the principle of actual cost and the ratio of income and expenses

In addition to the above general principles of accounting, there are some exceptions to the accounting principle

The principle of materiality is more important than the form principle

Section fourth accounting methods

Accounting method refers to the means to realize the task of accounting and to fulfill the functions of accounting and supervision.

I. accounting

Two 、 Accounting Analysis

Three, accounting assessment

Four. Accounting forecast

Five, accounting decisions

The second chapter deals with accounting methods

* accounting confirmation, measurement, recording and reporting.

Section 1 Accounting Confirmation

I. initial confirmation and re confirmation of P21

(I) initial confirmation

1. definitions of initial validation

- confirm the raw economic information of the input accounting system.

2. the substance of initial confirmation

- can economic data be translated into accounting information and entered into accounting system?

3., the primary standard of initial recognition monetary measurement

(two) reconfirm

1. definition of reconfirm

- the processing of the output of an accounting system

Accounting information confirmation.

2. the substance of re confirmation

According to the management's needs, to confirm which items in the account information should be included in the financial statements, or how much financial information and financial information should be revealed in the financial statements;

The economic data have been confirmed in the days after the due again to confirm the effects of changing.

3., the primary standard of re recognition the needs of accounting information users

Two, accounting standards

(I) definable

First of all, it is necessary to confirm whether the economic business can enter into the accounting system, and then to confirm the economic business which can enter the accounting system, according to the definition of accounting elements, to confirm it as an accounting element.

(two) measurability;

(three) the reliability of economic information;

(four) the relevance of economic information

Three, the confirmation of accounting elements

(I) recognition of assets

1. asset definitions

2. specific measure of asset recognition

(two) recognition of liabilities

1. liabilities definitions

2. specific measure of liabilities

(three) confirmation of owner's equity

1. owner equity definitions

2. specific measure of the owner's equity

(four) recognition of income

1. revenue definitions

2., the specific measure of income recognition

(five) recognition of expenses

1. cost definitions

2., the specific measure of the cost of recognition

(six) recognition of profits

1. profit definition

2. specific measure of profitability

The second section is accounting measurement

I. accounting measurement and accounting confirmation

1., the relationship between accounting measurement and accounting confirmation

Accounting confirmation and accounting measurement are always inextricably linked

Together, without recognition, it cannot be measured; without measurement, recognition becomes meaningless.

2. content of the accounting measurement process

(1) measure the physical quantity of the object to be measured

(2) monetary performance of the subject to be measured

Two, accounting measurement unit

Monetary measurement is mainly based on physical measurement and labor measurement. Bookkeeping standard currency

Three, the basis of accounting measurement

(1) historical cost -

(two) current cost -

(three) realizable value -

(four) fair value -

The measurement of enterprise accounting, usually based on historical cost, but also with other measurement based combination, such as the value of the stock is determined based on historical cost, if the net realizable value is low, according to the lower of cost and net realizable value measurement principle.

Section third accounting records

There is no separate confirmation in the accounting process,

In the measurement phase, recognition and measurement are integrated into specific methods of accounting records.

In the traditional manual bookkeeping program, it mainly includes the following special methods:

(1) set up account and account P38 (2) double entry accounting

(3) prepare and audit evidence (4) registration books

(5) cost calculation (6) Property Liquidation

(7) preparing financial statements;

Relationships among methods

Prepare vouchers registration books to prepare financial statements

The accounting work of an accounting period shall be concluded, and then entered into the new accounting period in accordance with the procedures mentioned above, so as to continue the cycle until the liquidation of the enterprise.

Traditionally, people will fill in the registration certificate, record and prepare financial statements of this accounting procedure called the accounting cycle.

Section fourth accounting reports

Accounting reports are products produced by accountants

Statement of assets and liabilities

- a statement that reflects the financial status of an enterprise on a particular date.

Financial position

Two, profit statement

- a statement that reflects the results of an enterprise's operation during a certain period

Operating results

Accrual basis and cash basis

Accrual basis and cash basis

ABC hired the house from MasterCard in January 2000

One for business use, the following month the following economic transactions:

(1) the first quarter of the rental housing 3000 yuan.

(2) a repair fee of $2000 has been received from a company, and a batch of electrical appliances have been repaired and repaired last month.

(3) repair an electric appliance for B company, and the repair fee is 2500 yuan, which was collected last month.

(4) repair two electrical equipment for C company, repair cost 2000 yuan, have not received yet.

(5) the repair fee received by Ding company is 1800 yuan, and it is expected to be repaired next month.

(6) wages payable to 2000 yuan this month have not yet been paid.

(7) pay 500 yuan in daily expenses with cash.

(8) pay the electricity fee and telephone fee 800 yuan this month.

Requirement：

The accrual basis and the cash basis are adopted respectively

Calculate and determine ABC company's revenue and expenses for the month.

Accrual basis:

Income =2500+2000=4500 (yuan)

The fee is =1000+2000+500+800=4300 (yuan)

Cash basis:

Income =2000+1800=3800 (yuan)

The fee is =3000+500+800=4300 (yuan)

Fifth, accounting cycle

The first confirmation

The book

3 posting

The checkout

The preparation of a trial balance before adjustment

The preparation of the final adjusting entries and posting

The preparation of a trial balance after adjustment

The preparation of formal financial statements

The third chapter accounts and accounts

Section 1 Accounting Items

First, the significance of setting up accounting subjects

Information classification

An account is a sign or item of accounting for the specific content of an accounting object.

Accounting object -- accounting element -- accounting item

For example: asset class: the use of bank deposits to buy raw materials

Two, the principle of setting up accounting subjects

An item or symbol used as a classified information,

Must be set according to certain principles, set up accounting

Subjects should follow the following principles:

(1) setting up accounting subjects must be combined with the characteristics of accounting objects;

First consider the characteristics of the industry, and then consider the characteristics of their respective enterprises.

For example, industrial enterprises have production processes,

Set the "production costs" and "manufacturing costs" subjects; commercial enterprises do not have the production process, so there is no such two subjects.

If the enterprise produces A, B two kinds of products, then can further set "production cost - A product", "production cost - B product"".

(two) setting up accounting subjects must meet the requirements of economic management

1, in line with the state's macroeconomic management requirements;

2, in line with the enterprise's own economic management requirements;

3, in line with the requirements of the parties concerned, including investors;

(three) setting up accounting subjects should combine the unity and flexibility

(four) the name of the setting of accounting subject to simple and clear, easy to understand the meaning of match

(five) setting accounting subjects to maintain relative stability;

Second section accounting account

First, the significance of setting up accounts

Account: it is a means of classifying and recording various economic transactions in the books according to the prescribed accounting items.

The account is the name of the account

The relation between account and account:

The same point: the classification of economic transactions reflects the same content;

The difference is that the former is the name and the latter has the structure.

Two, account format

Increase, decrease, balance.

Such as P52 bank deposit journal,

The format design of an account should normally include the following:

1, account name (account);

2, date and abstract;

3, voucher;

4, increase and decrease the amount.

Main content and relation of account record:

Current end balance

= current balance + increase in current period - decrease in current period

Borrow (left) account name (account subject) (right)

Initial balance

An increase of 1 reduces 1

Increase 2

An increase in the current period; a decrease in the current volume

Ending balance

Borrow (left) account name (account subject) (right)

Reduce the initial balance of the 1 phase

Increase 1

Decrease by 2, increase by 2

Increase 3

Decrease in current volume

Ending balance

Three, the classification of accounts

(1) the accounts are classified by accounting elements

Assets = Liabilities + owner's equity

Profit = cost of income (income here is the concept of income)

1, asset account: all assets reflect the enterprise changes and account balances. Include......

2. A debt account: an account that reflects the funds provided by creditors and their repayment. Include......

3 owner's equity account: an account reflecting the amount of undistributed profits created by the owner's capital and operations. Include......

4, income account (income = income + gains): reflects the enterprise production and operation activities of the proceeds of the account. Include......

5 cost account: accounts reflecting the costs and expenses of the enterprise's production and operation activities. Include......

(two) the accounts are classified according to the level of detail of the indicators provided

1. General ledger accounts: accounts of the specific content of the enterprise's economic activities,

It can provide an aggregate accounting index for a specific economic business. (also known as general ledger accounts, first class accounts), such as raw materials and so on, the general national unified formulation.

2 、 subsidiary ledger account: an account of detailed accounting of an enterprise's economy, which can provide detailed accounting indexes of a specific economic business.

Such as "materials", the general ledger accounts set "raw materials."",

"B material" is usually expressed as:

Material -- armour material

- B material

Accounts receivable - Hongxing Corporation

Xinhua Corporation

The subsidiary ledger account is set up according to the specific content of the enterprise's economic business, and the detailed accounting data provided by it is mainly to meet the needs of the enterprise's internal management.

If a general ledger account owned subsidiary ledger account is more, in order to control, can also set up two accounts.

(three) other classification methods of accounting accounts;

1, the accounts included in the classification of accounting statements

Can be divided into: balance sheet accounts and income statement accounts.

2. The accounts are classified according to the accounting entity

Can be divided into table accounts and off balance accounts.

An internal account is an account used to determine the assets, liabilities, owners' equity, income, expenses and profits of an accounting entity.

Off balance accounts refer to the accounts used for accounting the assets of the accounting entity, such as the fixed assets account, the escrow commodity and the material account, etc., which are rented out by operating leases.

3, the account is classified according to the ending balance:

Can be divided into

- debit balance account (asset class)

- credit balances (liabilities and owners' equity)

- end of no balance accounts (income and expense classes)

Usually:

The account with the balance at the end of the term is called a real account, and the balance of the real account represents the assets, liabilities and owner's equity of the enterprise.

The account with no balance at the end of the term is called a virtual account, and the amount of the virtual account reflects the profits and losses of the enterprise.

The fourth chapter is the double entry bookkeeping principle and its application

Section 1 principles of double entry bookkeeping

Bookkeeping method - how will it be after the economic operation?

The method of recording it into an account.

Accounting methods can be divided into two categories:

Single entry double entry bookkeeping method and

The accounting elements in 1, the single entry method -- economic business after the occurrence of changes in general only in an account record registration method.

2, double entry bookkeeping means the bookkeeping method for each transaction or transaction with equal amounts and in two or more two connected accounts.

Our country has used the debit and credit accounting method, the increase and decrease accounting method and the payment and accounting method.

The international accounting method is debit and credit bookkeeping;

In order to conform to international practice, China's accounting standards and accounting system stipulates that the accounting entity can only use the debit and credit accounting method.

First, the theoretical basis of debit and credit bookkeeping

Debit and credit bookkeeping refers to "borrowing" and "lending" as the accounting symbols

Number "to borrow, borrow, borrow must be equal" as accounting rules

A double entry accounting method for recording economic transactions.

The theory of debit and credit bookkeeping is based on:

"Assets = Liabilities + owner's equity"

At any time any one accounting entity, "assets = Liabilities + equity" such a balanced relationship, regardless of how changes in economic business, capital movement caused will not break the balance. Specifically, at different dates, due to changes in the movement of funds, although the specific

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