Self Examination Basic Accounting Examination Outline Accounting Cycle And Accounting Processing Procedures

I. learning objectives and requirements

This chapter first expounds the steps of accounting cycle, and on this basis, expounds the way of combining accounting vouchers, account books and financial statements with accounting procedures, that is, accounting procedures. Studying this chapter requires a deep understanding of the basic steps of accounting cycle and the significance of account adjustment. We should grasp the four types of accounting adjustment work and the work of reconciliation and checkout. We should understand the significance of accounting procedures and the factors that should be considered in selecting accounting procedures, and grasp the characteristics and steps of various accounting procedures. main Advantages and disadvantages and scope of application. Through this chapter, we are familiar with the basic steps of accounting cycle and three accounting procedures, so that we can grasp the basic principles of various practices in practical work.

Two. Course content

Section 1 Summary of accounting cycle

(1) the meaning of accounting cycle

(two) steps of accounting cycle

One Analysis Business accounting

2. posting

3. trial balance before adjustment

4. account adjustment

5. trial balance after adjustment

6. reconciliation and settlement

7. prepare financial statements

Second accounts adjustment

(1) the significance of adjustment of accounts

(two) contents of account adjustment

1. the income that has been realized but not yet received.

2. expenses incurred during the current period but not yet paid.

3. it has been collected but does not belong to the current or part of the income of the current period.

Four Already Payment, however, does not fall within this period or part of the cost of this period.

(three) compiling the adjusted trial balance.

The third section reconcile accounts and settle accounts.

(1) reconciliation

1. account check

Reconciliation of 2. accounts

3 accounting check

(two) closing accounts

1. checkout procedures

We will register all the current economic transactions, carry out account adjustment, carry forward profit and loss accounts, settle the amount and balance of each account in the current period, and carry forward the next period.

2. checkout method

The fourth section accounting and accounting procedures

(1) summary of accounting procedures

1. significance of accounting procedures

2. factors that should be taken into account in selecting accounting procedures

3. types of accounting procedures

(two) accounting procedures for accounting vouchers

1. characteristics of accounting voucher accounting procedures

2. accounting voucher procedures for accounting procedures

3. accounting vouchers, accounting procedures, advantages and disadvantages, and scope of application

(three) summary of account receipts accounting procedures

1. summarize the characteristics of accounting procedures for accounting vouchers.

Collect the collection voucher, collect payment voucher and summarize the format and filling method of the voucher.

2. summarize the steps of account handling procedures.

3. summarize the merits and demerits and scope of application of accounting procedures for accounting vouchers.

(four) account summary procedure

The characteristics of accounting procedures for 1. subject summary tables

The format and compilation method of the subject summary table.

2. summary of accounts, accounting procedures procedures

3. summary of accounts, accounting procedures, advantages and disadvantages and scope of application

Three, check knowledge points

(1) summary of accounting cycle

(two) adjustment of accounts

(three) reconciliation and settlement

(four) accounting procedures

Four, assessment requirements

(1) accounting cycle

1. remembering: the meaning of accounting cycle.

2. understanding the basic steps of accounting cycle, including analyzing economic business, preparing accounting entries, posting, adjusting trial balance, adjusting accounts, adjusting trial balance, reconciling accounts and closing accounts, and preparing financial statements.

(two) adjustment of accounts

1 understanding: (1) the significance of account adjustment; (2) four types of account adjustment.

2. comprehensive application: (1) adjusting the accounting processing of business; (2) compiling the adjusted trial balance.

(three) reconciliation and settlement

1. memorizing: (1) the meaning of reconciliation; (2) the meaning of settlement.

2. understand: (1) check the accounts, check accounts, check the specific contents of accounts; (2) procedures for closing accounts; (3) checkout methods.

3. comprehensive application: accounting treatment of the final carry over business.

(four) accounting procedures

1. memorizing: (1) the meaning of accounting accounting procedures; (2) collecting receipts, collecting payment vouchers and summarizing credentials; (3) summary of subjects.

2. understanding: (1) the significance of accounting procedures; (2) factors that should be considered in selecting accounting procedures; (3) characteristics of account receivability accounting procedures; (4) the merits and demerits and application scope of accounting voucher accounting procedures; (5) summarizing the characteristics of accounting voucher processing procedures; (6) summarizing the merits and demerits and application scopes of accounting voucher accounting processing procedures; (7) summarizing the characteristics of account processing procedures; (8) summarizing the merits and demerits of accounting procedures and the scope of application.

3. simple application: (1) the steps of accounting voucher accounting processing procedures; (2) collecting the collection vouchers, summarizing payment vouchers and filling methods for summarizing the transfer vouchers; (3) summarizing the steps of accounting voucher accounting processing procedures; (4) compiling method of account summary tables; and (5) summarizing the steps of account processing procedures.