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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-for-sole-proprietor-without-debit-credit/
课程评论：没有评论
**课程名称：** 独资企业无借贷记账法会计 **课程概述：** 本课程专为个体经营者（如杂货店主、水果摊贩、服装店主、艺术家、作家等）设计，旨在帮助他们理解和掌握企业财务管理的基础知识，而无需涉及复杂的借贷记账法。 课程将重点讲解如何为独资企业编制**利润表**和**资产负债表**。 * **利润表**将侧重于在特定时期内（如年度、半年度、季度），记录企业的收入、费用以及由此产生的利润。 * **资产负债表**则会展示企业在特定日期所拥有的资产、负债和所有者权益，包括累积的现金、累积利润、银行余额、投资、贷款、应付账款等。 课程的独特之处在于，它将**逐步指导学习者如何在不使用借贷记账法**的情况下，更直观、更简便地理解和制作利润表、资产负债表和现金流量表。 此外，课程还将介绍**试算平衡表**，并教会您如何将试算平衡表中的各项内容准确地记录到利润表和资产负债表中。 本课程还将涵盖**单式记账法（不完善会计）**下的利润表和资产负债表的编制方法。 **总结：** 本课程将带领您学习如何为独资企业进行会计核算，特别强调**无需借贷记账法**，并结合**单式记账法**，让会计知识变得更加易于理解和应用。
Sole Proprietor is basically single individual who starts any business e.g. Grocery Shop, Fruit Vendor, Local Cloth Store, Artist, Writer etc.This sole proprietor need to determine the profitability of its business and hence profit and loss account need to be prepared and also he need to understand what are its overall assets and liabilities as on particular date for which balance sheet is to be prepared.Profit and Loss account basically records transactions during the period e.g. sales during the particular period, expenses during the particular period, profit during the particular period. This period could be yearly, half yearly, quarterly etc.Balance Sheet basically records balances since start of the business e.g. accumulated cash balances since start of the business, accumulated profit since start of the business etc. It also records bank balances, cash balances, investments made, loans taken from bank, capital , payable towards suppliers etc.Students find it difficult to understand Debits Credits in accounting and hence this series will help students and learners to understand how to prepare profit and loss account, balance sheet and cash flow statement that too without Debit Credit in much simpler manner.This series will also explain trial balance and how to record each and every item of trial balance in profit and loss account and balance sheet.In this series you will also learn how to prepare profit and loss account and balance sheet for single entry system i.e. imperfect accounts.So Lets Learn accounting for Sole Proprietor that too without doing Debit Credit along with Single Entry System.
