Supplemen教学课件完整版电子教案.ppt

;Supplement 1;Classification of Assets;Two major characteristics of Fixed Assets;Major Categories of Fixed Assets;Depreciation Methods of Plant Asset ;Depreciation;Example;Straight-line Method ;Compute the calculation;;Sum-of-the-Years’-Digits Method;;;Double-Declining-Balance Method ;;Supplement 2;Definition of Cash and Its Management;Opening a Checking Account;Opening a Checking Account;Opening a Checking Account;Opening a Checking Account;Bank Statement;Bank Statement;Reconciling the Bank Statement;Reconciling the Bank Statement;Reconciling the Bank Statement;Journalizing the Reconciliation;Establishing the Petty Cash Fund;July 2 Bought pencils and ball-pens, 110 yuan, voucher no.1. 4 Bought stamps, 6.40 yuan, voucher no.2. 10 Paid for mailing packages, 23.50 yuan, voucher no.3. 15 Bought memo pads, 112 yuan, voucher no.4. 18 Bought stamps, 3.70 yuan, voucher no.5 23 Bought typewriter ribbons, 35 yuan, voucher no.6. 27 Mr. Li, the owner, withdrew 50 yuan for personal use, voucher no.7.;Payment from the Petty Cash Fund;Reimbursement of the Petty Cash Fund;Establishing Change Fund;Cash Short and Over;Cash Short and Over;Supplement 3;The Concept of Present Value;The present value depends on three factors: The expected money amount to be received in the future The length of time until the future amount will be received The rate of return (called the discount rate) required by the investor.;P = present amount F = Future amount PT: the length of time ?FPT: the discount rate FT: the difference between F and P ;An Example: A specific investment is expected to result in a 100 yuan cash at the end of one year. An investor requiring a 10% annual rate return would be willing to pay 90.9 yuan today for this future amount. ; An Example: If the 100 yuan is to be received two years in the future, the investor would pay only 82.6 yuan for the investment today ;The Concept of Present Value;The Conc