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所在平台: Udemy |
课程主页: https://www.udemy.com/course/excel-accounting-6adjusting-entries-financial-statements/
课程评论：没有评论
课程名称：Excel会计 6-调整分录与财务报表 课程概述：本课程将重点讲解期末调整分录，介绍如何在权责发生制基础上准确报告财务报表。学习者将学习如何使用Microsoft Excel，并利用一个设计良好的会计工作表，该工作表包括普通日记账、试算表、总账、应收账款和应付账款的明细账、库存、财务报表等多个部分。Excel作为学习会计的一个优秀工具，因其比数据库程序（如会计软件）更为透明而被广泛使用。诸如QuickBooks的会计软件即为此类例子。 在课程中，学习者将获得可下载的Excel工作簿，该工作簿包含至少两个标签：一个是答案和新任务的完成部分，另一个是从上一个演示停下来的地方开始的部分。课程将讨论调整分录、如何格式化调整分录工作表，以及日常会计流程与期末调整分录的连接。 课程步骤包括： 1. 输入应计利息的调整分录和冲销分录，这些利息是我们已经产生但尚未支付的。 2. 输入与截止日期后录入的发票或销售交易相关的调整分录和冲销分录，这些工作其实是在截止日期之前完成的。 3. 输入预付保险的调整分录，进而引出折旧的下一个调整分录。 4. 输入与未赚取收入相关的调整分录和冲销分录，这类调整分录在会计软件中有其独特的方法。 5. 根据相关的摊销表，输入交易以区分短期与长期贷款的部分。 6. 最后，我们将使用调整后的试算表（在输入调整分录后构建的试算表）来创建财务报表。 通过本课程，学习者将掌握期末调整分录的整体流程及其在财务报表编制中的重要性。
This course will focus on period-end adjusting entries, entries needed to report financial statements accurately on an accrual basis.Learners will know how to navigate Microsoft Excel and use a well-designed accounting worksheet, complete with a general journal, trial balance, general ledger, subsidiary ledgers for accounts receivable, accounts payable, & inventory, financial statements, and much more.Excel is an excellent tool to learn accounting because it is much more transparent than a database program, like accounting software. QuickBooks is a typical example of accounting software.For most new steps in our accounting practice problem, you will have access to a downloadable Excel Workbook containing at least two tabs, one with the answer, the new tasks completed, the other starting where the prior presentation left off.We will discuss adjusting entries, how to format an adjusting entry worksheet, and how the day-to-day accounting process and the period-end adjusting entries fit together.Next, we will enter adjusting entries and reversing entries for accrued interest, the interest we have incurred but have not yet paid.Then we will enter adjusting entries and reversing entries related to an invoice or sales transaction originally entered after the cutoff date, month-end, but for which the work was done before the cutoff date.After that, we will enter adjusting entries for prepaid insurance, which leads to the next adjusting entry for depreciation.Next, we will enter adjusting entries and reversing entries related to unearned revenue. The unearned revenue entry is different from many book problems but a standard method when using accounting software.Then we will enter a transaction to break out the short-term and long-term portion of loans according to their related amortization tables.Finally, we will take the adjusted trial balance, a trial balance constructed after entering the adjusting entries, and create financial statements.
