2014_mis summer camp_course slide_2
TRANSCRIPT
![Page 1: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/1.jpg)
ACCOUNTING
會 計
![Page 2: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/2.jpg)
為什麼要學會計?
•擁有會計師執照
•增加投資成功率
•第四種語言
![Page 3: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/3.jpg)
會計恆等式 A=L+E
• Assets = Liabilities + Equity
(資產 = 負債 + 權益)
![Page 4: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/4.jpg)
Assets 資產•Cash (現金)
• Equipment (設備)
• Supplies (消耗品)
• Plant Assets (固定資產)
•Accounts Receivable (應收帳款)
![Page 5: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/5.jpg)
Liabilities 負債• Accounts Payable 應付帳款
預定還給別人的款項。
時間較短。
![Page 6: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/6.jpg)
• Notes Payable 應付票據
預定還給別人的款項
需要收據或證明
通常帶有利息
時間較長
借給沒信用的企業時多保障
Liabilities 負債
![Page 7: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/7.jpg)
任務(一)CNN每月定期編製財務資訊。有關2014年12月31日之部分資訊如下:
攝影用具£ 10,000 應付帳款 2,000
現金 8,000 應收帳款 9,000
薪工費用 7,000 租金費用 11,000
應付票據 16,500 現金股利 5,000
試計算2014年12月31日CNN之
總資產為何?
總負債為何?
£27,000
£18,500
![Page 8: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/8.jpg)
Equity 權益
• Expenses (花費)
• Revenue (收入)
• Share Capital (股本)
• Dividends (股利)
![Page 9: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/9.jpg)
• 記帳的時機?
就是..「交易」發生的當下
![Page 10: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/10.jpg)
就是有兩個(以上)的會計科目的值發生了改變
![Page 11: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/11.jpg)
任務(二)1. 「白宮」借給史塔克軍火商
100,000元。
a) 現金、應收帳款
b) 現金、應付帳款
c) 應收帳款、花費
d) 收入、現金
![Page 12: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/12.jpg)
2. 「駭客」以現金500,000元購入超級電腦一台,另以現金2,000元支付裝卸搬運費。
a)現金、消耗品
b)現金、設備
c)現金、固定資產
d)應收帳款、收入
任務(二)
![Page 13: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/13.jpg)
3.「駭客」向神盾局借了10,000元,用票據證明,借來的錢全部直接用來購買電腦配備。
a)現金、設備
b)現金、消耗品
c)應付票據、設備
d)應收帳款、設備
任務(二)
![Page 14: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/14.jpg)
4. 神盾局用40,000元買「史塔克軍火商」的股票。
a) 現金、股利
b) 應收帳款、股利
c) 花費、股本
d) 現金、股本
任務(二)
![Page 15: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/15.jpg)
5.「WHO」請進了一名超級神醫,在本部隨時待命,年薪50,000元,用現金支付。
a) 現金、花費
b)現金、應收帳款
c) 收入、應收帳款
d) 收入、花費
任務(二)
![Page 16: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/16.jpg)
6.「史塔克軍火商」花了50,000買一台戰鬥機、30,000買了軍火炸彈、20,000買了土地,準備建造基地。
任務(二)
a)現金、設備b)現金、應付帳款c)現金、設備、消耗品d)現金、設備、消耗品、固定資產
![Page 17: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/17.jpg)
Assets
Cash Equipment Supplies Plant AssetsAccountsReceivable
1. -100,000 +100,000
2. -502,000 +502,000
3. +10,000
4. +40,000
Liabilities EquityAccountsPayable
NotesPayable Expense Revenue Share Capital Dividends
1.
2.
3. +10,000
4. +40,000
![Page 18: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/18.jpg)
Assets
Cash Equipment Supplies Plant AssetsAccountsReceivable
5. -50,000
6. -100,000 +50,000 +30,000 +20,000
Liabilities EquityAccountsPayable
NotesPayable Expense Revenue Share Capital Dividends
5. +50,000
6.
![Page 19: 2014_MIS Summer Camp_Course Slide_2](https://reader031.vdocuments.site/reader031/viewer/2022030402/587fc21c1a28ab3b158b5583/html5/thumbnails/19.jpg)