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accounting assignment

论文作者:英语论文论文属性:作业 Assignment登出时间:2015-05-28编辑:Karlie点击率:4620

论文字数:1005论文编号:org201505191155501363语种:英语 English地区:美国价格:免费论文

关键词:

摘要:本论文阐述了会计循环的十个步骤,详细分析会计记录、分类和总结会计记录的过程,包括正式的财务报表的编制(合计资产、负债和所有者权益)等。

会计循环


会计循环包括以下十个步骤:
1. 将事件进行分析和分类。
2. 将事件进行分录。
3. 记录到总账。
4. 试算平衡。
5. 对账簿记录进行必要的调整。
6. 编制调整后试算表。
7. 编制财务报表。
8. 完成结帐分录与过入分类账。
9. 完成结帐后试算表。

10. 如果需要,做相反分录和后到账。


本论文将会详细阐述这十个步骤。由于我在家工作,所以我并没有完全参与会计循环的这些步骤。本文中我举的例子将从我过往的过往的各类工作经验中提出。


The Accounting Cycle 


The accounting cycle consists of the following ten steps: 
1. Analyze and classify events. 
2. Journalizing the event. 
3. Posting to the ledger. 
4. Taking an unadjusted trial balance. 
5. Making adjusting entries. 
6. Taking an adjusted trial balance. 
7. Prepare financial statements. 
8. Complete closing entries and post to the ledger. 
9. Take an after closing trial balance. 

10. If needed, do reversing entries and post to the ledger. 


This paper will discuss these steps in detail. Because I work at home, I am not currently involved in any of the steps of the accounting cycle. The examples I give in this paper will be from various jobs I have held in the past. 


The fist step is to analyze and classify events. In order to enter the transactions, the recorder must first decide what needs to be recorded. An event should be recorded 'if it is measurable, and is relevant and reliable' (Kieso, Weygant, & Warfield, 2004). Although there are some events that increase the assets of the business, they are not all able to be recorded. For example, hiring a highly skilled employee can be seen as acquiring an asset, but there no way to measure the asset, so it is not recorded. In my experience, management usually makes these decisions. The source documents are complied and given to the accounting department. 


The second step is entering the transactions of the period in appropriate journals. This step consists of taking the journal entries, assigning each to an asset, liability, equity, expense or revenue account(s) to debit and credit. This can be done by almost anyone. I have had jobs where the bookkeeper does the journal entries and figures out which accounts are affected. I have also had jobs where anyone from a receptionist to a staff accountant does this step. If the person doing the journal entries does not have a background in accounting, or is unfamiliar with which accounts are affected, the person submitting the source documents will write down which accounts should be debited and which should be credited. This practice makes doing the journal entries little more than data entry, which can be done by nearly every employee. 


The third step, posting to the ledger is usually done either by a bookkeeper or supervised by a bookkeeper. Before posting, the journal entries are reviewed by a bookkeeper for accuracy and then for each batch, the person who entered them is either given corrections to make or is told to post. In my experience, the posting is done automatically by various programs that transfer the information in the journals to the ledgers. 


The next step is taking an unadjusted trail balance. An una论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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