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  • 會計學第二單元

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    wonwon251716
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    This document discusses key concepts in accounting such as debits and credits, journals, ledgers, trial balances, and financial statements. It explains that asset accounts normally show debit balances and liability accounts normally show credit balances. It also outlines the accounting cycle which involves journalizing transactions, posting to ledgers, preparing an initial trial balance, making adjusting entries, preparing an adjusted trial balance, and issuing financial statements.

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    This document discusses key concepts in accounting such as debits and credits, journals, ledgers, trial balances, and financial statements. It explains that asset accounts normally show debit balances and liability accounts normally show credit balances. It also outlines the accounting cycle which involves journalizing transactions, posting to ledgers, preparing an initial trial balance, making adjusting entries, preparing an adjusted trial balance, and issuing financial statements.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    3 views3 pages

    會計學第二單元

    Uploaded by

    wonwon251716
    This document discusses key concepts in accounting such as debits and credits, journals, ledgers, trial balances, and financial statements. It explains that asset accounts normally show debit balances and liability accounts normally show credit balances. It also outlines the accounting cycle which involves journalizing transactions, posting to ledgers, preparing an initial trial balance, making adjusting entries, preparing an adjusted trial balance, and issuing financial statements.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 3

    heAccount 科⽬ balance餘額

    Ttk ofAcount
    left ordebitsideRight or creditside 打 帳簿
    借⽅ 貸⽅ 篬鎥㸴籭
    Debts and Credits
    A⼆ Lt E
    借贰產貨 借負債貨 D權益c D 慽tc D 費⽤ c
    Diic
    資⼗ 在⼀ ㄧ
    在 權 在⼗ ⼀ ⼗ ⼀

    Debts balance

    Creditsbalance
    呸籲
    keptcretaind
    pic
    y
    借記
    Assetaccountsnormally showdebitbalances.At

    liabilityaccountsnormallyshowcreditbalances Lt貨記

    ShareCapital Ordinary普通股 看
    27圖 ⼀ 印下來天天
    私化 ⼀ 複式簿記
    The Journal ⽇記 帳分 錄 㖄
    Journalizethetransactions_ Trialbalance
    Analyze
    置靠
    Adjustingentries

    分類過帳 䜠 調整
    trialbalance
    Adjusted Financialstatements Closingentries Post closingtrialbalance
    財務報表 結帳

    The Recording Bocess

    ledger分類帳

    The Journal ⽇記 帳
    in chronological order
    Journal is referred to as thebook oforiginalentry

    Journaling
    dates
    accounttitlesand explanations

    referenceRef

    debit

    credit

    Simpleand Compound Entries


    simpleentry Involves one debitandonecreditacwunt

    compound
    entry Anentry thtrequiresthree ormoreaccount

    he ledger

    The General Ledger總帳

    Bsting
    chronological 時序
    圖 x2

    Chart of Accounts
    圖 不得隨意排
    Numbering
    Numbering
    system
    Numberofaccount

    後⾯ ⼀ 堆圖

    在 Fial Balance試算表

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