Project4Tasks:Whattasksshallanaccountantperform?Project5Processes:Whataccountingproceduresshallbeapplied?Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?1.Tounderstandtheconceptoftheaccountingcycleandbasicsteps;2.Tolearntouserecordingvouchers,thecategorizedaccountsummaryandsummaryvouchersandotheraccountingprocedures.Objectives:Project5Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?•Brainstorming1.TrytosaytheseaccountingtermsinEnglish会计循环记账凭证账务处理程序回转分录编制工作底稿递延费用商业文书编制财务报表Project5Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?Brainstorming1)Inaccountingpractice,whatbasicstepsconsistofaccountingcycle?2)Whatiscalledbookkeepingprocedures?3)Whydoaccountantsneedtoprepareaworksheetbeforemakingfinancialstatements?2.Discussandanswerthefollowingquestions.Project5Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?Introduction5.1AccountingCycle5.2BookkeepingProcedures5.2.1Bookkeepingprocedureusingrecordingvouchers5.2.2Bookkeepingproceduresusingcategorizedaccountsummary5.2.3BookkeepingprocedureusingsummaryvouchersProject5Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?5.1AccountingCycleProject5Processes:Whataccountingproceduresshallbeapplied?Project4Tasks:Whattasksshallanaccountantperform?5.1AccountingCycleThesequenceofaccountingproceduresusedtorecord,classify,andsummarizeaccountinginformationisoftentermedtheaccountingcycle.Theaccountingcyclebeginswiththeinitialrecordingofbusinesstransactionsandconcludeswiththepreparationofformalfinancialstatementssummarizingtheeffectsofthesetransactionsupontheassets,liabilities,andowners'equityofthebusiness.Theterm“cycle”indicatesthattheseproceduresmustberepeatedcontinuouslytoenablethebusinesstopreparenew,up-to-datefinancialstatementsatreasonableintervals.Pro...
