Project4Tasks:Whattasksshallanaccountantperform?Project4Tasks:Whattasksshallanaccountantperform?Tasks:Whattasksshallanaccountantperform?Project4Tasks:Whattasksshallanaccountantperform?1.Tobefamiliarwiththeoperationsofsourcedocuments,recordingvouchersandothersdocuments;2.Tobeabletosetupaccountbookssuchasjournalsandledgers,andtoperformcheckingandclosing;3.Tocarryoutthetasksofpropertiescheckingonphysicalassets,cash,currentaccountsandotherinventory;4.Tomasterhowtopreparethebalancesheet,incomestatementandcashflowstatement.Objectives:Project4Tasks:Whattasksshallanaccountantperform?•Brainstorming1.TrytosaytheseaccountingtermsinEnglishandsharethemwithyourpartners.原始凭证往来账项支票存根银行对账单权责发生制会计报表会计账簿资产负债表Project4Tasks:Whattasksshallanaccountantperform?Brainstorming1)Inaccountingpractice,howmanykindsofvouchersarebeingused?2)Whataremaindifferencesbetweengeneralledgersandsubsidiaryledgers?3)Whatarefourconditionsof“accountintransit”incheckingbankdeposit?2.Discussandanswerthefollowingquestions.Project4Tasks:Whattasksshallanaccountantperform?Introduction4.1Accountingvoucher4.1.1SourceDocuments4.1.2RecordingVouchers4.2Accountingbooks4.2.1PreviewofAccountingBooks4.2.2Journals4.2.3Ledgers4.2.4Accountcheckingandclosing4.2.5Accountcorrecting4.3PropertiesChecking4.3.1PhysicalAssetsChecking4.3.2CashChecking4.3.3CashinBankChecking4.3.4CurrentAccountsChecking4.4PreparingandSendingAccountingStatements4.4.1PreviewofAccountingStatements4.4.2BalanceSheet4.4.3IncomeStatement4.4.4CashFlowStatementProject4Tasks:Whattasksshallanaccountantperform?4.1AccountingvoucherProject4Tasks:Whattasksshallanaccountantperform?4.1.1SourceDocumentsItisthestartofanaccountingcircletofillinorgetthesourcedocuments.Sourcedocumentsareoriginaldocumentsthatrecordtheoccurrenceandcompletionofeconomictransactions.Theyarefilledinorgotbythebusinessclerksassoonasthetransactionshappen.Whenaneconomictransactiontakesplace,thebusinessmanwritesaccountingsourcedocuments,oneforstub,oneforthe...
