1、會計循環Accounting cycle2006-6-2117:37頁面功能 【字體：大 中 小】【打印】【關閉】The sequence of accounting procedures used to record， classify， and summarize accounting information is often termed the accounting cycle. The accounting cycle begins with the initial recording of business transactions and concludes with the p

2、reparation of formal financial statements summarizing the effects of these transactions upon the assets， liabilities， and owners equity of the business. The term “cycle” indicates that these procedures must be repeated continuously to enable the business to prepare new， up-to-date financial statemen

3、ts at reasonable intervals. The accounting cycle consists of some specific steps as follows： 1. Analyze transactions and business documents 2. Journalize transactions 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare finan

4、cial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period， step 4 to 9 occur only at the end of the accounting period， and step 10 occurs

5、only at the start of the next accounting period.會計記錄、分類和總結會計記錄的過程經常被稱作會計循環。會計信息起始于商業交易的初始記錄，包括正式的財務報表的編制（合計資產、負債和所有者權益）。這個循環意味著這些程序必須持續重復，在合理的會計期間準備新的、更新的財務報表。會計循環包括下面一些特殊的步驟： 1、分析交易過程和商業文書 2、記錄交易日志（制作憑證日記帳） 3、將憑證記入各個帳戶 4、確認會計報表平衡，編制試算平衡表 5、編制工作底稿 6、編制財務報表 7、編制調整分錄 8、結帳 9、編制結帳試算平衡表 10、制作回轉分錄注意上述步驟中的

6、第1步至第3步在會計期間發生，步驟4至9僅在會計期末發生，步驟10僅在下一個會計期間開始的時候發生。Step 1.Analyze Transactions and Business Documents The first step in the accounting cycle is to analyze transactions and business documentsthe sale invoices， check stubs， and other records that are evidence of those transactions. Business documents c

7、onfirm that a transaction has occurred and establish the amounts to be recorded. The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation. This is the key step in the accounting cycle. Step 2. Journalize Transac

8、tions The second step in the accounting cycle is to record the results of transactions in a journal. Known as “book” books of original entry“， journals provide a chronological record of all entity transactions. They show the dates of the transactions， the amounts involved， and particular accounts af

9、fected by the transactions. Usually， an explanation of the transaction is also included.Companies may use General Journals or special journals to record all transactions. A specific format is used in journalizing （recording） transactions in a General Journal. The debit entry is listed first； the cre

10、dit entry is listed second. Normally， the date and a brief explanation of the transaction are considered essentially. This format can be called journal entry.第一步：分析交易過程和商業文書會計循環的第一步是分析交易過程和商業文書（銷售發票、支票存根和其他交易記錄憑證）。商業文書是確認交易發生和確認交易記錄金額的。會計人員必須采用最適當的方法處理這每一筆交易，判斷到它對會計平衡的經濟影響。這是會計循環的關鍵步驟。第二步：記錄交易日志會計循環

11、的第二步是定期記錄交易結果。作為原始憑證，日志提供所有實體交易的流水帳。他們現實交易日期、合計數和受交易影響的特別會計帳戶。通常一筆交易的表述也包括這些類容。公司可以使用總帳和明細帳去記錄所有的交易。一個特別的形式被使用在總長中的記錄日志中（日記帳）。先寫借方，再寫貸方。通常憑證的時間和摘要被認為是基本要素。這種形式被認為是日記帳。Step 3. Post Journal Entries to Accounts Once transactions have been analyzed and recorded in journal， it is necessary to classify an

12、d group all similar items. This is accomplished by the procedure of posting all the journal entries to appropriate accounts. All accounts are maintained in an accounting record called the General Ledger. A ledger， then， is a book of accounts in which data from transactions recorded in journals are p

13、osted and thereby classified and summarized. A particular company will have as many or as few accounts as its needs to provide a reasonable classification of its transaction. The list of accounts used by a company is known as its chart of accounts. Step4. Determine Account Balances and Prepare a Tri

14、al Balance At the end of each accounting period， after all of the regular entries for completed transactions have been journalized and posted to the ledger， a trial balance should be prepared. This trial balance is prepared before the adjusting entries are made； therefore， it is often called the una

15、djusted trial balance.A trial balance lists each account with its debit or credit balance. By adding all the debit balances and all the credit balances， the accountant can see whether total debits equal to total credits. Even if the trial balance does show total debits equal to total credits， there

16、may be errors. A transaction may be omitted completely， or it may have been recorded incorrectly or posted to the wrong account. These types of errors will not be discovered by preparing a trial balance； additional analysis would be required.第三步：將憑證過到帳戶中一旦交易被確認，記錄在日記帳中，就需要分類和匯總相同的信息。這以過日記帳到相應的科目完成。所

17、有以會計記錄維護的帳戶叫總長。分類帳是將日記帳記錄并根據會計科目分類匯總的集合。一個公司將或多或少地需要提供一個合理的處理后的分類信息。一個公司使用的會計清單通常是會計圖表。第四步：確定會計科目平衡和準備試算平衡表每一個會計期末，在所有完成交易的憑單記帳并歸類到分類帳戶后，試算平衡表將被制作出來。因此，它通常被稱為期末調整的試算平衡表一個試算平衡表列示了所有的借方和貸方科目。通過添加所有的借方和貸方平衡表，會計人員可以發現借方合計等于貸方合計。即使試算平衡表借貸相等，也可能存在錯誤。一筆交易如果被完全刪除，或者記錄金額錯誤，或者使用了錯誤的科目。通過編制試算平衡表以上各種類型的錯誤不會被發現，

18、因此需要額外的分析。Step 5.prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated. The unadjusted trial balance must be adjusted to in corporate the effects of all of the adjusting entries. This adjustment may be accomplished by either

19、 （a） recording all of the adjusting entries in the journal followed by immediate posting to the general ledger and then taking an adjusted trial balance from the ledger to use in preparing the financial statement， or （b） entering the unadjusted entries directly on that worksheet； this worksheet can

20、be designed to include the adjusted trail balance and the unclassified income statement， statement of retained earnings， and balance sheet. A separate worksheet is needed to develop the statement of changes in financial position. Notice that worksheet is not a part of the basic accounting records of

21、 the entity； it is a separate facilitation technique that usually increases efficiency and minimizes processing errors. It does not replace the financial statements or any entries in the accounts.第五步：準備工作底稿財務報表直到所有調整分錄編制完成才可以編制。未經調整的試算平衡表必須調整所有對公司有影響的調整分錄。這些調整可能通過下列兩種方式完成：（a）記錄所有在會計日志中的調整分錄并迅速過度到總分類

22、帳，同時從總長獲得調整過的試算平衡表用于準備財務報表。（b）將未調整的憑證直接記入工作底稿，工作底稿可以被設計成包括調整過的試算平衡表和未分類的損益表，保留收入報表和資產負債表。工作底稿要求能體現財務狀況的變化。注意：工作底稿不是基本會計記錄的一部分；它是一種個別的簡化的技巧，這種技巧通常可以提高工作效率，減少工作流程中的錯誤。它不可以代替會計報表和任何日記帳。When we discuss the worksheet， the term adjusting entry should not be omitted. As we know that， transactions generally

23、 are recorded in a journal as they happen， and then posted to the ledger accounts. The entries to be made are based on the best information available at the time， and the balances of the accounts can be included in the financial statements. While some accounts require adjustment to reflect current c

24、ircumstances at the end of the accounting period because they are not up to date at that time. So， in order to report all asset， liability， and owners equity amounts properly， and to recognize all revenues and expenses for the period on an accrual basis， accountants are required to make any necessar

25、y adjustments prior to preparing the financial statements. The entries that reflect these adjustments are called adjusting entries. They are usually recorded on the basis of an analysis of the circumstances at the close of each accounting period， and they are needed when there are： Unrecorded revenu

26、es， Unrecorded expenses， Prepaid expenses and Unearned revenues.當我們討論工作底稿的時候，該期調整分錄不能被刪除。眾所周知，交易一旦發生，總是以日記帳的形式記錄下來，然后過戶到分類帳戶中去。制作日記帳的基礎是當時可見的最好的信息。科目的平衡包含在財務報表中。然而在會計期末一些帳戶需要進行調整以反映現實環境，因為他們不是那時最新的。同樣，為了合理地反映所有資產、負債、和所有者權益，精確計算當期收入和費用，會計人員需要制作任何需要的調整分錄來制作財務報表。那些調整分錄憑證被稱為調整憑證。他們通常以最近會計周期的分析為基礎被記錄，而且在

27、以下情況中被用到：未入帳收入、未入帳費用、預付款和應收帳款。Step 6. Prepare Financial Statements Once all transactions have been analyzed， journalized， and posted and all adjusting entries have been made， the accounts can be summarized and presented in the form of financial statements. The information for the income statement an

28、d the balance sheet is taken directly form the worksheet， when one is used. When a worksheet is not used， financial statements are prepared directly from the data in the adjusted ledger accounts. Financial statements are discussed in more detail in later lessons. Step 7. Journalize and Post Adjustin

29、g Entries. The adjusting entries should be entered in the general journal and then posted to the general ledger in the same manner as other journal entries. Note that each adjusting entry must involve one （or more） permanent account（s） （balance sheet accounts） and one （or more） emporary account（s） （

30、income statement accounts）。Through journalizing and posting adjusting entries， the income statement and the balance sheet will reflect the proper operating results and financial position at the end of the accounting period. Step 8. Make Closing Entries After the financial statements are prepared and

31、 the adjusting entries have been journalized and posted， the closing process must be completed. The purpose of the closing process is to transfer the balances of all of the temporary accounts to the Retained Earnings account. The result is that （a） retained earnings will be increased by the amount o

32、f net income， or decreased by net loss， and （b） each temporary account will start the next year with a zero balance. The permanent accounts are not affected by the closing process except for the change in retained earnings.第六步：準備財務報表一旦所有交易的分析、記帳、提交工作完成和所有調整分錄編制完成，會計科目就可以被匯總，以財務報表的形式顯示出來。如果采用了工作底稿，損益

33、表和資產負債表的信息就可以直接從中得到。如果工作底稿沒有被采用，那么財務報表的數據將直接來源于分類帳戶。財務報表的某些細節將在隨后的課文中討論。第七步：記錄和提交調整分錄調整分錄必須記錄匯總的日記帳，隨后以與其他日記帳相同的方式提交到總分類帳。注意，每筆調整分錄必須包括一個（或多個）永久性科目（資產負債表科目）和一個（或多個）臨時性科目（損益表科目）。通過編制和提交調整分錄，損益表和資產負債表將反映出適當的經營結果和會計期末的財務狀況。第八步：制作結帳憑證當財務報表制作完成，調整分錄被記錄和提交，結帳的程序就必須完成。結帳的目的是將所有臨時科目借貸平衡的兩方過到留存收益科目。其結果是留存收益將

34、隨凈收入總量的增加而增加，隨凈損失的增加而減少。每個臨時科目將清零后，出現在下一會計年度期初。除非留存收益發生變化，永久性科目不會受結帳程序的影響。Closing entries are journalized， and dated， only at the end of each accounting period. The closing entries can be （a） taken directly from the worksheet， or （b） developed from the adjusted trial balance， if a worksheet is not p

35、repared. Step 9. Prepare a Post-Closing Trial Balance The purposes of a trial balance are （a） to verify the equality of the debits and credits and （b） to have the account balances ready for other uses. Two different trial balances have already been discussed： the unadjusted trial balance and the adj

36、usted trial balance. A third trial balance usually is taken after the closing entries have been posted. It is called the post-closing trial balance. It is used to verify that the debits and credits are equal at the start of the next accounting period. Step 10. Make Reversing Entries After the adjusting and closing entries are journalized and posted to the general ledger， the accounts are ready for information inputs of the n