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					        Adjusting
          調整
Why?為什麼要調整?
When?什麼時候要調整?
What?有哪些項目?
       The Accounting Period

                            Annual

                 1                                 2
       Semiannual
      1                    2              3                 4
Quarterly
 1     2     3        4     5     6   7    8   9       10   11   12
Jan   Feb   Mar      Apr   May Jun Jul    Aug Sep Oct       Nov Dec
                                Monthly
    Accrual Basis vs. Cash
            Basis
   Accrual Basis               Cash Basis
    Revenues are               Revenues are
  recognized when            recognized when
earned and expenses        cash is received and
are recognized when         expenses recorded
      incurred.             when cash is paid.

                              Not GAAP
              Accounting
  Adjusting Accounts調整分錄
An adjusting entry is recorded to bring an asset or
   liability account balance to its proper amount.

              Framework for Adjustments
                            Adjustments

   預付項目 Deferred Items                    應收項目Accrued Items




  Prepaid            Unearned        Accrued          Accrued
 (Deferred)          (Deferred)      expense          revenues
 expenses*            revenues
          *including depreciation
           調整項目
壹>遞延項目Deferred Items(記實轉虛,記虛轉實)
 – 預付:如預付保險費轉成保險費用
 – 預收:如預收房租轉成房租收入
貳>應計項目Accrued Items
 應付或應收:應付利息或應收利息
叁>估計項目Estimated Items
 折舊Depreciation
 呆帳Bad Debt
        Prepaid (Deferred)
            Expenses
                                 Here is the check
                                    for my first
Resources paid                    6 months’ rent.
  for prior to
 receiving the
actual benefits.

       Asset                   Expense
Unadjusted     Credit        Debit
 Balance     Adjustment   Adjustment
         Unearned (Deferred)
             Revenues
Cash received in
  advance of
                                Buy your season tickets for
   providing                all home basketball games NOW!
  products or
   services.                         “Go Big Blue”


        Liability                           Revenue
     Debit     Unadjusted                           Credit
  Adjustment    Balance                           Adjustment
          Accrued Revenues
Revenues earned       Yes, I’ve completed your
 in a period that   tax return, but have not had
                         time to bill you yet.
     are both
 unrecorded and
not yet received.

         Asset                 Revenue
     Debit                             Credit
  Adjustment                         Adjustment
          Accrued Expenses
Costs incurred in a    We’re about one-half
                      done with this job and
  period that are
                        want to be paid for
 both unpaid and            our work!
   unrecorded.




       Expense              Liability
     Debit                          Credit
  Adjustment                      Adjustment
              Depreciation
Depreciation is the process of computing expense
  from allocating the cost of plant and equipment
          over their expected useful lives.


   Straight-Line  Asset Cost - Salvage Value
   Depreciation =
   Expense                Useful Life
問題與討論

				
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posted:6/4/2012
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