會計導論作為暴風雨的前奏(?),實在不容覷,以下就係其中一d好重要+必背的concept!
1.1
Accounting cycle會計週期
Source documents 交易憑證
↓
purchases journal 購貨簿/
sales journal 銷貨簿/
returns inwards journal 銷貨退回簿/
returns outwards journal 購貨退出簿/
cash book 現金簿/
the general journal 日記簿
↓
Accounts payable ledgers 應付賬目分類賬簿 /
Accounts receivable ledgers 應收賬目分類賬簿/ (留意格式total for the month)
General Ledger 總分類賬簿
↓
Trial Balance 試算表 (只有opening inventory在試算表內,clsoing不在)
↓
Year-end adjustment 更正及調整
↓
Financial statements 財務報表 ,including
income statement 利潤表 and balance sheet 資產負債表
(呢part要記住個先後次序!!)
1.2
Function of books of original entry and ledgers 原始分錄簿的功能
- more efficent control over the debtors and creditors' accounts 更有效控制債主及債仔的賬目
- checking errors 檢查是否有出錯
1.3
Discounts 折扣
Trade discount 商業折扣
- for attracting bulky purchases 鼓勵大量購貨
Cash discounts 現金折扣
- for encouraging debtors to repay within a certain period 鼓勵在一段時間內還錢
(商業折扣并無account,只有Cash discounts 有,另外要留意只有購貨才會有現金折扣,資產如家具等等,是沒有Cash discounts 的)
1.4
Uses of Financial Statements 財務報表使用
- owners 企業所有人
to decide whether keep on operate the business or not 決定是否營運企業
- potential investors 潛在投資人
to see the whether the business is worth-investing or not and make investment decisions 分析該企業是否值得投資及作出投資決定
- mangers 經理
to make business decision 作業務決策
- creditors 債權人
to check whether the business is capable of repaying loan or not and decide whether lend it money 查看還款能力及決定是否借錢予該企業
1.5
Limitation of Financial Statement
- only invovle past events 只顯示過去的事件
- different accounting policies used 企業採用不同的會計政策
- no qualitative information 缺乏定性的資料
- involve personal judgement 報表內含會計師的個人判斷
記住背熟曬佢,一分都不容有失!
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會計導論作為暴風雨的前奏(?),實在不容覷,以下就係其中一d好重要+必背的concept! 1.1 Accounting cycle會計週期 Source documents 交易憑證 ↓ purchases journal 購貨簿/ ...
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