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会计英语Unit3省公开课金奖全国赛课一等奖微课获奖PPT课件.pptx

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LearningObjectivesThemainpurposeofthisunitistointroducetheknowledgeabouttheaccountingcycle.Afterlearningthisunit,youshouldbeableto:1.Identifywhatsourcedocumentsare.2.Knowtheclassificationofsourcedocuments.3.Describehowtheaccountingcycleworks.4.Identifydifferenttypesofjournals.5.Describethefeaturesofledgers.6.Identifybasicelementsofsourcedocuments.7.Masterthemainaccountingtermsrelatedtotheaccountingcycle.LeadInLilyandMarrybuyacomputerfortheircompany.Theygettheinvoicefirstandhereisthedialoguebetweenthem.L:Whatshallwedowiththeinvoice?M:First,weshouldhandittotheaccountant,andthentheaccountantwillpayusthemoney.L:Wherewilltheinvoicegothen?M:Theaccountantwillrecordtheamountinjournals,andafterthat,theamountwillbepostedintoledgers.L:Thentheitemtransactionwillbeseeninthefinancialstatements?M:Iknow.3.1AccountingCycleBeforewestarttolearnthebasicprocessofaccountingcycle,it’snecessarytohavesomeknowledgeoftheaccountingsourcedocuments.Theyarethebeginningofanaccountingcycle.Sourcedocumentsareoriginaldocuments,whichrecordtheoccurrenceandcompletionofeconomictransactions.Theyareusuallyfilledinbythebusinessclerks,accordingtotheprocessofeconomictransactions.Therearemanykindsofsourcedocuments,andthepatternsaredifferentfromoneanother.Evenso,therearesomegeneralelementsinsourcedocuments:(1)nameofsourcedocument;(2)fillingincompanyordepartment;(3)dateandnumbers;(4)companyorpersonthatreceivesthedocument;(5)digestoftransaction;(6)amount,priceandsum.Generallyspeaking,therearetwokindsofsourcedocumentsinuse.Theyaretheexternalsourcedocumentsandtheinternalsourcedocuments.Internalsourcedocumentscontain:(1)one-offdocument;(2)accumulateddocument;(3)collectedsourcedocument.Theyexistfordifferentuses.Fillinginorgettingthesourcedocumentsisthestartofanaccountingcycle.Accountingcycleisasequenceofaccountingprocedureswhichincluderecording,classifyingandsummarizingtheaccountinginformation.Generallyspeaking,thewholeaccountingcycleincludesthefollowingsteps:Economictransactionsandsourcedocuments:Whenaneconomictran