## 会计代写|初级财务会计代写Principles of Financial Accounting代考|ACF3200

2022年9月28日

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• Statistical Inference 统计推断
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• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础
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## 会计代写|初级财务会计代写Principles of Financial Accounting代考|Adjusting the Accounts

Accrual accounting also involves adjusting the accounts. Adjustments are necessary because the accounting period, by definition, ends on a particular day. The balance sheet must list all assets and liabilities as of the end of that day, and the income statement must contain all revenues and expenses applicable to the period ending on that day. Although operating a business is a continuous process, there must be a cutoff point for the periodic reports. Some transactions invariably span the cutoff point, and some accounts therefore need adjustment.

As you can see in Exhibit 3-1, some of the accounts in Miller Design Studio’s trial balance as of July 31 do not show the correct balances for preparing the financial statements. The trial balance lists prepaid rent of $\$ 3,200$. At$\$1,600 \mathrm{per}$ month, this represents rent for the months of July and August. So, on July 31 , one-lalf of the $\$ 3,200$icpesents rent expense for July, and the remaining$\$1,600$ represcnts an akset that will be uscd in August. An adjustment is neccled to reflect the $\$ 1,600$balance in the Prepaid Rent account on the balance sheet and the$\$1,600$ rent expense on the income statement.

As you will see, several other accounts in Miller Design Studio’s trial balance do not reflect their correct balances. Like the Prepaid Rent account, they need to be adjusted.

Accrual accounting can be difficult to understand. The account adjustments take time to calculate and enter in the records. Also, adjusting entries do not affect cash flows in the current period because they never involve the Cash account. You might ask, “Why go to all the trouble of making them? Why worry about them?” For one thing, the SEC has identified issues related to accrual accounting and adjustments as an area of utmost importance because of the potential for abuse and misrepresentation. ${ }^5$
All adjustments are important because of their effect on performance measures of profitability and liquidity. Adjusting entries affect net income on the income statement, and they affect profitability comparisons from one accounting period to the next. They also affect assets and liabilities on the balance sheet and thus provide information about a company’s future cash inflows and outflows. This information is needed to assess management’s performance in achieving sufficient liquidity to meet the need for cash to pay ongoing obligations. The potential for abuse arises because considerable judgment underlies the application of adjusting entries. When this judgment is misused, performance measures can be misleading.

## 会计代写|初级财务会计代写Principles of Financial Accounting代考|Closing Entries

Balance sheet accounts, such as Cash and Accounts Payable, are considered permanent accounts, or real accounts, because they carry their end-of-period balances into the next accounting period. In contrast, revenue and expense accounts, such as Revenues Earned and Wages Expense, are considered temporary accounts, or nominal accounts, because they begin each accounting period with a zero balance, accumulate a balance during the period, and are then cleared by means of closing entries.

Closing entries are journal entries made at the end of an accounting period. They have two purposes:

1. They set the stage for the next accounting period by clearing revenue and expense accounts and the Withdrawals account of their balances.
1. They summarize a period’s revenues and expenses by transferring the balances of revenue and expense accounts to the Income Summary account. The Income Summary account is a temporary account that summarizes all revenues and expenses for the period. It is used only in the closing processnever in the financial statements. Its balance equals the net income or loss reported on the income statement. The net income or loss is then transferred to the owner’s Capital account.

Figure 4-2 shows an overview of the closing process. The net income or loss is transferred from the Income Summary account to the owner’s Capital account because even though revenues and expenses are recorded in individual accounts, they represent increases and decreases in owner’s Capital. Closing entries transfer the net effect of increases (revenues) and decreases (expenses) to owner’s Capital. For corporations like Netflix, the net income or loss is transferred from the Income Summary account to the Retained Earnings account, which is part of the stockholders’ (owner’s) equity of a corporation.

The steps involved in making closing entries are as follows:
Step 1. Close the credit balances on the income statement accounts to the Income Summary account.

Step 2. Close the debit balances on the income statement accounts to the Income Summary account.

Step 3. Close the Income Summary account balance to the owner’s Capital account.

Step 4. Close the Withdrawals account balance to the owner’s Capital account.
As you will learn in later chapters, not all revenue accounts have credit balances and not all expense accounts have debit balances. For that reason, when referring to closing entries, we often use the term credit balances instead of revenue accounts and the term debit balances instead of expense accounts.

An adjusted trial balance provides all the data needed to record the closing entries. Exhibit 4-1 shows the relationships of the four kinds of closing entries to Miller Design Studio’s adjusted trial balance.

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## 会计代写|初级财务会计代写财务会计原则代考|结帐分录

1. 他们通过结清收入和费用账户以及结余的提款账户为下一个会计期间奠定了基础他们通过将收入和费用账户的余额转移到收入汇总账户来汇总一个时期的收入和费用。收入汇总账户是一个临时账户，汇总该期间的所有收入和费用。它只在结帐过程中使用，从不在财务报表中使用。其余额等于损益表上报告的净收入或亏损。然后，净收入或亏损转移到所有者的资本账户关闭过程概述如图4-2所示。净收入或亏损从收入汇总帐户转到所有者资本帐户，因为尽管收入和费用是在个别帐户中记录的，但它们代表所有者资本的增减。结帐分录将增加(收入)和减少(费用)的净效应转移到所有者资本。对于像Netflix这样的公司，净收入或亏损从收入汇总账户转移到留存收益账户，留存收益是公司股东(所有者)权益的一部分
制作关闭分录的步骤如下:
步骤1。 .将损益表账户的贷方余额关闭到收入汇总账户
步骤2。 .将损益表账户的借方余额结转到收入汇总账户
步骤3。关闭所有者资本账户的收入汇总账户余额
步骤4。关闭所有者资本账户的提款账户余额。你将在后面的章节中了解到，不是所有的收入账户都有贷方余额，也不是所有的费用账户都有借方余额。由于这个原因，在提及结帐分录时，我们经常使用贷项余额而不是收入账户，使用借项余额而不是费用账户调整后的试算平衡表提供了记录结帐分录所需的所有数据。表4-1显示了四种结帐分录与Miller Design Studio调整后试算表的关系

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。