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Accounting Principles, Ninth Edition

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Title: Accounting Principles, Ninth Edition


1
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2
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Accounting Principles, Ninth Edition
3
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    ???? ??????? ?????????.
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4
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5
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    ?????????? ???
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SO 1 Explain what accounting is.
6
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??????? ???????
Illustration 1-1 Accounting process
????? ????? ??? ??????? ????????? ???? ??
???????? ?????????
SO 1 Explain what accounting is.
7
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?????????? ?????????
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???? ????? ??????? ?? ??????? ????????? ???????
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SO 2 Identify the users and uses of accounting.
8
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  • ??????

????????
  1. ?? ?????? ????? ????? ????? ???????? ??????????

??????? ???????
02 ?? ???? ??????? ?????? ???????
??????????
03 ?? ????? ??? ???????? ?? ????? ???????
???????
4. ?? ???? ??????? ?????? ??????? ??? ??????????
???????
5. ?? ?? ??? ???? ?????? ???? ????? ????????
???????
6. ?? ????? ??????? ????? ??? ???? ??????????
????? ??????
???????? ?????????
SO 2 Identify the users and uses of accounting.
9
???? ????? ????????
?????????? ?? ??????? ??????
  • ??????? ?? ????????? ???? ???? ???? ??? ????
    ????? ???? ???? ?? ????? ???? ?? ??? ????? ????
    ?? ??? ????.
  • ??????? ????????? ??????? ??? Enron, WorldCom,
    HealthSouth, AIG ??????,
  • ????? ????? Sarbanes-Oxley Act ?? ??? 2002?.
  • ??????? ?????? ?????? ????? ??? ???????? ??????

SO 3 Understand why ethics is a fundamental
business concept.
10
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???? ????????
  • ??????? ?? ???????? ???? ???? ?? ?????? ??? ????
    ????? ????? ????.
  • ???? ?? ????
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  • ?- ???? ?? ??? ????
  • ?- ?? ?? ???

SO 3 Understand why ethics is a fundamental
business concept.
11
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  • ????? ?????? ?? ???? ???????
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????? ?????????? ????????? ??? ??????? ?????
???? ???? ???????? ?????? ?? ???????? ????? ?????
?????? ????? ???? ???? ??????? ?????????? ????
?????
(GAAP)???????? ????????? ??? ?????? ?????
SO 4 Explain generally accepted accounting
principles and the cost principle.
12
???? ????? ????????
???????? ???? ???? ????????? ????????? ????
????? ??????? ???????(SEC) ???? ?????? ????????
???????(FASB) ???? ?????? ???????? ???????(IASB)
http//www.sec.gov/
http//www.fasb.org/
http//www.iasb.org/
SO 4 Explain generally accepted accounting
principles and the cost principle.
13
??????? ????????? ??? ?????? ?????
????? ??????
???? ??????? ?? ???? ??????? ?????????? ??????
??? ???? ??????? ?????? ???????? .???? ??????
???????- ?????? ???????? ?? ?????? ???????????
??????? ???????( ????? ??????? ???? ??? ?????? ??
?????? ?? ?????????).
SO 4 Explain generally accepted accounting
principles.
14
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  • ???? ?????? ??????- ?????? ????? ??? ????????
    ???? ???? ??????? ??? ??? ?????
  • ??????? ?????????? ???????- ?????? ?? ?????
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    ?? ????? ???? ??????? ?? ??????? ??????????
    ??????
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SO 5 Explain the monetary unit assumption and
the economic entity assumption.
15
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SO 5 Explain the monetary unit assumption and
the economic entity assumption.
16
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????
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  • .

SO 5 Explain the monetary unit assumption and
the economic entity assumption.
17
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    ????? ??? ????? ?? ??? ?????? ??
  • ????? ?????
  • ???? ?????
  • ?- ???? ?????.

SO 5 Explain the monetary unit assumption and
the economic entity assumption.
18
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??????
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???? ???????


???? ?????? ?????? ??????? ?????? ?????? ???????
?????????? ??? ?????? ??? ?????? ??? ?? ???
?????? ?? ?? ??? ????????. ??? ???? ??????????
???????? ??? ???? ???? ???????.
SO 6 State the accounting equation, and define
its components.
19
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??????
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  • ?? ??????? ???????? ?????????? ??????? ??????

??????
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???? ???????


SO 6 State the accounting equation, and define
its components.
20
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  • ?? ??????? ???? ???????? ?????? ????? ??????
  • .
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???? ???????


SO 6 State the accounting equation, and define
its components.
21
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???? ???????
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  • .

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???? ???????


SO 6 State the accounting equation, and define
its components.
22
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Illustration 1-6
???? ????????? ??? ?????? ??????? ???? ?? ?????
????? ??????? ?? ??? ????? ????????? ?????????
?????? ????????? ????? ???????? ????????? ???????
???????? ????? ??????? ????? ????? ????????
??????.
SO 6 State the accounting equation, and define
its components.
23
Owners Equity
Illustration 1-6
??????? ?? ????? ????? ???????? ?? ??????? ??
???? ????? ??????? ?? ??? ????? ????????? ?????
???????? ????? ???????? ????? ???????? ?????
??????? ??????
SO 6 State the accounting equation, and define
its components.
24
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  • ??????? ??????? ?? ????? ???????? ??? ??????? ??
    ??? ?????????.
  • ?? ???? ?????? ?? ??????
  • ?? ???? ???????? ?? ???????
  • ??? ????? ????? ????? ??? ?????? ????????? ????
    ???? ?? ???? ?????

SO 7 Analyze the effects of business
transactions on the accounting equation.
25
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??????? ??? ????? ??????? ? ?????????? ???????
?? ??????? ?????????
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?? ???? ????? ??? ??????
?? ????? ???? ????
???????
?? ???? ?????? ?????? ??????( ??????? ???????????
???? ???????)
???????
???????/??? ???????
SO 7 Analyze the effects of business
transactions on the accounting equation.
26
????? ???????? ???????
??????? ???(1) ??????????? ?? ??? ???? ???????.
??? ????? ??? ?????? ?????? ??? ???????? ??????
????? ???? ????. ??? 1/9/2010??????? ???? 15000
???? ?? ??? ??????? ?????? ?? ??? ??????? ?? ???
SO 7 Analyze the effects of business
transactions on the accounting equation.
27
????? ???????? ???????
??????? ???(2) ???? ????? ????. ????? ???? ????
???? ????? ???? ????? 7000 ???? ???
SO 7 Analyze the effects of business
transactions on the accounting equation.
28
????? ???????? ???????
??????? ??? (3) ???? ????? ??? ??????. ?????
???? ???? ???? ????? ????? ?????? ???? ??? ??????
?? ???? ???? ????????? ????? 1600 ????.
SO 7 Analyze the effects of business
transactions on the accounting equation.
29
????? ???????? ???????
??????? ??? (4) ????? ????? ????. . ?????? ????
???? ???? ???? 1200 ???? ????? ????? ?????
??????? ??? ????
SO 7 Analyze the effects of business
transactions on the accounting equation.
30
????? ???????? ???????
??????? ??? (5) ?????? ??? ????? ??????? ???
?????? . ???? ???? ???? ???? ??? ?????? ????? 250
???? ????? ???? ??????? ?? ?????? ????? ??
??????? ???????? ??? ??? ??? ?????? ???.
SO 7 Analyze the effects of business
transactions on the accounting equation.
31
????? ???????? ???????
??????? ??? (6) ????? ????? ???? ???? ?????? .
???? ???? ???? ???? ????? ????? ??????? ?????
3500 ????? ???? ???? ???? 1500 ???? ???? ???????
??? ??????.
SO 7 Analyze the effects of business
transactions on the accounting equation.
32
????? ????????
??????? ??? (7) ??? ????????? ???????? ????
???? ???? ???? ???? ????????? ??????? ???? ?????
??????? 900 ????? ????? ??????? 600? ??????? ????
200 ????..
SO 7 Analyze the effects of business
transactions on the accounting equation.
33
????? ????????
??????? ??? (8) ???? ???????? ????. ???? ????
???? ???? ????? ??????? ??????? ???? 250 ????
????.
SO 7 Analyze the effects of business
transactions on the accounting equation.
34
????? ????????
??????? ??? (9) ??????? ????? ?? ????????. ????
???? ???? ???? ???? 600 ???? ?? ???????? ?????
??????? ??? (6)..
SO 7 Analyze the effects of business
transactions on the accounting equation.
35
????? ????????
??????? ??? (10) ??????? ????? ?? ??? ????
???????. ??? ????? ??? ?????? ???? ???? 1300 ????
??????? ???????..
SO 7 Analyze the effects of business
transactions on the accounting equation.
36
????? ????????
Illustration 1-8 Tabular summary of Softbyte
transactions
???? ????????
SO 7 Analyze the effects of business
transactions on the accounting equation.
37
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???? ??????? ?????? ????? ????? ????? ????? ????
???????? ????????? ???? ???????
????? ?????? ??????
????? ?????
????? ???????? ???????
????? ?????? ?? ???? ???????
SO 8 Understand the four financial statements
and how they are prepared.
38
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???? ????????
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  • ??? ???? ?????? ??? ?????????
  • ??? ???? ????????? ?? ?????????
  • ?- ??? ???? ????????? ??? ?????????
  • ?- ??? ???? ?????? ??? ??????????.

SO 8 Understand the four financial statements
and how they are prepared.
39
??????? ???????
????? ?????
  • ??? ???? ??????? ?? ????????? ?????????? ?????
    ??????? ?????.
  • ???? ???? ????? ??? ???? ????????? ??? ?????????.
  • ???? ???? ????? ??? ???? ????????? ??? ?????????.

Illustration 1-9 Financial statements and their
interrelationships
SO 8 Understand the four financial statements
and how they are prepared.
40
??????? ???????
????? ??? ????? ???? ????? ???? ????? ??????
??????? ????? ???????
Illustration 1-9 Financial statements and their
interrelationships
41
??????? ???????
????? ?????? ?? ???? ???????
  • ??? ??????? ???? ???? ??? ??????? ?? ??????? ??
    ???? ??????? ???? ??????

Illustration 1-9 Financial statements and their
interrelationships
SO 8 Understand the four financial statements
and how they are prepared.
42
??????? ???????
????? ??? ????? ?????? ??????? ????? ???????
????? ????? ????? ?????? ??????
Illustration 1-9 Financial statements and their
interrelationships
43
??????? ???????
????? ?????? ??????
Illustration 1-9 Financial statements and their
interrelationships
SO 8 Understand the four financial statements
and how they are prepared.
44
??????? ???????
????? ???????? ???????
  • ??????? ?? ???? ????? ?????
  • ??? ??? ???
  1. ?? ??? ???? ????????
  2. ??? ?? ??????? ???????
  3. ?? ?? ?????? ?? ???? ????????

SO 8 Understand the four financial statements
and how they are prepared.
45
??????? ???????
????? ???????? ???????
Illustration 1-9 Financial statements and their
interrelationships
SO 8 Understand the four financial statements
and how they are prepared.
46
??????? ???????
???? ????????
  • ?? ?? ??????? ??????? ??????? ??? ??????? ??
    ????? ?????
  • ????? ?????? ??????
  • ????? ?????
  • ?- ????? ?????? ?? ???? ???????
  • ?- ????? ???????? ???????

SO 8 Understand the four financial statements
and how they are prepared.
47
??????? ???????
???? ??????
???? ???? ????? ???? ????? ?? ?? ?? ?????? ????
?????? ?????? ?? ???? ???????? ????? ???? ????
??? ????? ?? ????? ?????? ??????! ?? ????? ???
???? ????! Q1-19 See notes page for discussion
SO 8 Understand the four financial statements
and how they are prepared.
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