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描述一个完整的 ACCRUAL ACCOUNTING CYCLE:

一个完整的 accrual accounting cycle 可以就以下框架一步一步描述清楚:

1. Identification and measurement of transactions and events required to be recognized;
2. Journalization;
3. Posting from the jounals to the ledgers;
4. Development of a trial balance;
5. Adjustment to produce an adjusted trial balance;
6. Statement presentation;
7. Closing;
8. Taking a post-closing trial balance (optional)
9. Making reversing entires (Optional)

一个CYCLE 的最终目的是: 产生准确的完整的财务报表。
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  • 描述一个完整的 ACCRUAL ACCOUNTING CYCLE: 描述一个完整的 ACCRUAL ACCOUNTING CYCLE:
    • 顶一个。这些东东现在看着觉得好陌生啊。:(
      • 顶啊
        • When you make accruals, do you also accrue GST/HST? Thank you.
          • We don't, as you will get the GST/HST reimbursed by the govt.
            • Thanks
      • 有没有想过完成这些工序要花费多少时间?
        有没有想过完成这些工序要花费多少时间?

        如果没有任何错误的情况下,不用做adjustment,小公司每月30个transaction,(包括银行对账),技术比较熟练的会计需要1个小时。

        我有客户每月100个transaction,4个小时的工作才肯付50元,把会计工作当成雷波,正是没法活了。
    • 顶了再说:-)
    • 太理论化了。 能久复杂情况各举两个例子吗?谢谢!
      • My puprose is to provide a conceptual framework for those who wish to systematically describe in their resume or at interview duties in an accounting cycle.
        Trust most will know what to do in each step. If not, then an introductory accounting course is recommended.
    • 这么简单的 transaction, 还要这么复杂的步骤来完成?!
      • 这也能加精????
      • 到时想借宝地请教一下,最新的关于投资的分录,如:bonds, shares 如何运用fair value and amortized cost model 谢谢!
      • 从实践到理论总结,是个质的飞跃,关键得很哪
    • 问一个白痴的问题, BANK REC 在其中的第几个步骤啊?
      • Bank Rec. is not a part of Accrual Cycle,
        A Bank Reconciliation Statement is prepared periodically to reconcile the two balances ( your actual bank account and your book account )and explain the reasons for the difference between them.