ฝึกพูดภาษาอังกฤษด้วยเทคนิค Shadowing จากวิดีโอ: ACCOUNTING BASICS: a Guide to (Almost) Everything
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1
Accounting is like a big tree.
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It's been around for ages and it has lots of branches.
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There's financial accounting, managerial, tax, audit and bookkeeping.
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But generally, I think when people say accounting, they usually mean financial accounting.
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So what is financial accounting?
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It's the process of identifying,
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recording, summarizing and analyzing an entity's financial transactions and reporting them in financial statements.
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Hey I'm James and if this definition doesn't mean much to you it's all good.
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Stick around me for the next 10 minutes or so and you'll see exactly how financial accounting works.
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We've got a lot to cover
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but I do recommend watching this right through to the end at least once
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so that you can get an idea of the big picture.
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Let's do this!
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Imagine that you own Rough Times, a tabloid newspaper covering all the latest gossip on our furry friends.
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During March you run a promotional offer for annual subscriptions
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that begin on April 1st. People can't get enough of your stories and you end up with $40,000 in new subscriptions.
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All paid for in cash.
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The first step in financial accounting is to identify the transaction.
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Well that's easy, I just mentioned one.
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You made $40,000 in new annual subscriptions.
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These start on April 1st and continue through to March 31st next year.
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So what next then?
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It's time to prepare a journal entry.
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A journal is a record of a financial transaction.
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And it looks like this.
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You have a unique journal number, a date, a description, the accounts affected, in this case that's cash and subscription revenue.
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And then you have your debits and credits, which are both $40,000.
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Rough Times is a serious business so you're using double entry accounting
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which means this transaction affects at least two accounts and the total debits are equal to the total credits.
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But why do we do it this way?
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What is double entry accounting?
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The first thing you need to know is that financial accounting is built on one simple idea.
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The stuff that your business owns is equal to the stuff that your business owes.
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We call the stuff that your business owns assets.
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These are valuable resources that you'll benefit from in the future.
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Things like cash and inventory.
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But on the other side of this formula we use two different words to describe the stuff that your business owes.
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Liabilities when you owe stuff to third-party lenders or suppliers.
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These are your obligations that you'll need to fulfill in the future.
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And equity when rough times owes stuff to you the owner this represents your claim on the business's net assets.
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So assets equal liabilities plus equity.
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This little formula is called the accounting equation and it has big implications.
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It was written down a long time ago by this guy in this book and it revolutionized the way we record transactions.
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It's the foundation of double entry accounting,
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the theory that there are at least two equal and opposite sides to every transaction because this accounting equation is always true, it must always balance.
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Debits and credits are the words we use to reflect these two sides.
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Credits represent the sources that economic benefit flows from, whereas debits represent the destinations that it flows to.
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Nowadays, pretty much every large business in the world uses double entry accounting, and so does rough times.
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In this case, you debit cash by $40,000 to increase your assets,
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and you credit subscription revenue by $40,000 to record your income.
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Are you hanging in there?
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I know there's a lot to take in, and Some of these terms might not make sense right away, but that's okay.
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Just give it some time and let it all seep in.
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After this, you can always jump into my accounting basics playlist and explore everything I mention in a lot more detail.
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I'll drop a link to that down below in the description, just below that big red subscribe button.
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I don't know what voice that was, but...
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Anyway, the next step is to post the journal into your general ledger.
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The General Ledger is a place where you store all of your financial data.
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It contains a complete record of your accounts and journal entries.
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Back in the day, it used to be this huge book that you'd fill out by hand.
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But thankfully, we've moved on now, and businesses like yours use accounting software, which treats the General Ledger as kind of a central database.
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So how do we get this journal into your General Ledger?
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You post it to your accounts.
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Accounts are places where you record, sort and store all transactions that affect a related group of items.
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Broadly speaking, there are six types of account.
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Assets, liabilities and equity, which we already know from the accounting equation.
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And then there's revenue, expenses and withdrawals, also known as dividends.
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These feed into the equity part of the equation.
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If you'd like to see how and why that works, then you can check out my video on equity.
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I'll pop a link to that in the description.
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This journal affects two accounts and we can picture what they look like by drawing out two T's
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and labeling them cash and subscription revenue.
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These are called T accounts and they help us visualize what your accounts look like.
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Debits go on the left and credits go on the right.
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When you post this journal, you debit the left-hand side of your cash account by $40,000
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and you credit the right-hand side of your subscription revenue account by $40,000 as well.
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When we total these up, you now have $48,000 in cash and you've made $75,000 in subscription revenue.
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But Rough Times has other accounts too.
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It has a whole collection of assets, liabilities, equity, revenue and expense accounts stored in your general ledger.
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You post this journal during March when you collect the cash.
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But now let's fast forward to the end of your financial year, to December 31st. We need to put together your unadjusted trial balance.
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What's a trial balance?
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It's an internal report that summarizes the closing numbers in all of your general ledger accounts.
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It can help us check for errors, but ultimately we use it to make financial statements, as you'll soon see.
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But what does it look like?
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Here's your general ledger again and now let's jump ahead to the end of December.
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Building a trial balance is actually quite simple.
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You list out all of your accounts and their closing balances and that's all there is to it.
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A closing balance is the cumulative total of all transactions affecting an account.
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As usual, debits are on the left and credits are on the right.
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At the bottom of your trial balance, you have your total debits and total credits.
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These should match each other exactly because the accounting equation is always true.
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Trial is another way of saying test, which is what the trial balance was originally used for as a test to check your debits and credits are in balance.
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And this is an unadjusted trial balance because we haven't adjusted it yet.
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But we will.
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Now actually.
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Because you've ended a financial year, so we need to post some adjusting entries.
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Adjusting entries are journal entries that bring your books in line with something called the accrual method of accounting.
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What's that?
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To understand, you really need to know about the accounting rule books.
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Yes, accountants have to be good and follow the rules.
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But the rules change a bit depending on where you're based.
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You might follow the international financial reporting standards or some variation of the generally accepted accounting principles.
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IFRS or GAAP These two rule books make sure that your financial statements reflect a true and fair view of your business.
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Which is important because a lot of people rely on financial statements.
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Particularly those who lent you money or invested in your business.
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Anyway, IFRS and GAAP have one major thing in common.
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They both want you to follow the accrual method of accounting.
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Which means you need to recognize your revenue as you earn it and record your expenses as you incur them.
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This is the most accurate way to calculate your profit.
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But here's the thing.
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Rough times hasn't been playing by the rules.
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In March you ran a promotion for annual subscription starting on April 1st. You collected $40,000 in cash
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and posted a journal to recognize
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that whole amount as revenue on March 31st. This is called cash accounting and it's not the same as accrual accounting.
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In cash accounting you recognize your revenue as you receive cash and record your expenses as you pay it out.
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But receiving cash is not the same as earning revenue.
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Let me show you.
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You received $40,000 of cash during March, but you actually earn that revenue over the next 12 months.
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This is when you do the work.
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This is when you release each issue of Rough Times.
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So today as things stand on December 31st, you've recognized 12 months of income this financial year,
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but you haven't earned three months of it yet and you won't until the end of March next year.
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But it's all good what adjusting entries are for.
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These are the journal entries that you post to bring your books in line with the accrual method.
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We can fix this situation by reversing 3 out of 12 months of your subscription revenue
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which is $10,000 and temporarily holding it as a liability in an account called deferred revenue or unearned revenue.
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This is a liability account
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because you still have an obligation at the end of the
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year to provide your customers with rough times from January to March.
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Let's post this one to your general ledger and run ourselves a new adjusted trial balance.
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This time it's adjusted because you've posted your adjusting entries.
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We can see that your subscription revenue has gone down by $10,000 and your liabilities have gone up by $10,000.
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Your debit and credit totals still match each other because there were two equal and opposite size to the journal.
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And now you're playing by the rules because you're following the accrual method of accounting.
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Nice one.
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Now we can create your financial statements.
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Financial statements are accounting reports that summarize your business's activities over a period of time.
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These are external reports designed to give your investors, lenders and creditors an understanding of your business's financial health.
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The three main financial statements are called the balance sheet, the income statement and the cash flow statement.
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We can build all of these using your adjusted trial balance.
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Your balance sheet looks like this.
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It gives us a snapshot of your business's assets,
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liabilities and equity at a single point in time which can teach the readers about your financial position.
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They can see what you own and what you owe at the end of your financial year.
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Now let's check out your income statement.
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This summarizes your business's revenues and expenses over a period of time.
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Here that's the previous year and it gives the readers a glimpse of your financial performance and profitability.
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If you were cash accounting then this income statement would also mirror your cash flows.
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But you're using the accrual method so profit and cash flow aren't the same thing.
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You keep track of your cash flows separately in a cash flow statement.
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This report summarizes your cash inflows and outflows over the same period of time.
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Once you've created these three financial statements, you can send them out to your investors, lenders and creditors.
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If rough times was listed on a stock exchange, then investors all around the world would compare your performance against their expectations
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and decide whether to buy or sell shares in your business.
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They'd analyze your statements using financial ratios, which is something that we haven't covered on this channel yet.
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So if you'd like to see some videos on that, then by all means, please let me know down in the comments.
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But we're not finished yet.
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Once you're done with your financial statements, you need to post some closing entries to prepare your books for next year.
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A closing entry is a journal entry that you post to clear out all of your temporary accounts like revenues, expenses and dividends.
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For rough times, your journal would look something like this.
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You'd debit your revenue accounts and use credit to your expense accounts to clear them down to zero.
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The balance of $26,440 goes to retained earnings in the equity section of your balance sheet.
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These are your profits that you're holding on to for the future.
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So if we look at your trial balance again, then we can see your revenue and expense accounts have been reset to nil.
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And now you're ready to tackle the new year.
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Together these steps make up the the accounting cycle.
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And this is what financial accounting is all about.
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It's the process of identifying, recording, summarizing and analyzing your business's financial transactions and reporting them in financial statements.
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Shout out to Manesh at Home Food Maniacs for requesting this one a long time ago.
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So thanks for being so patient with me and thank you for subscribing.
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We've now hit 100,000 subscribers on this channel, which is mental.
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If you'd like to support this channel then you're welcome to buy my cheat sheets.
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I've added a new one covering the accounting cycle which we just went through.
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Or you can hit that join button below.
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And if you'd like to learn more about accounting then I recommend starting right here.
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Thanks for watching and I'll see you in the next one.
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ทำไมต้องฝึกพูดกับวิดีโอนี้?
การฝึกพูดด้วยวิดีโอนี้จะช่วยให้คุณมีความเข้าใจในพื้นฐานของการบัญชี นอกจากนี้ยังช่วยให้คุณสามารถใช้ศัพท์เฉพาะทางได้อย่างมั่นใจ ไม่ว่าจะเป็นคำว่า “วิเคราะห์”, “บันทึก” หรือ “บัญชี” การมีส่วนร่วมกับเนื้อหาเหล่านี้จะทำให้คุณสามารถแลกเปลี่ยนความคิดเห็นและสนทนาเกี่ยวกับการบัญชีในชีวิตจริงได้อย่างคล่องแคล่ว โดยเฉพาะในสภาพแวดล้อมที่ต้องใช้ ชาโดว์อิ้งภาษาอังกฤษ ซึ่งเป็นเทคนิคการฝึกพูดที่ช่วยพัฒนาการนำเสนอและปรับปรุงการออกเสียงภาษาอังกฤษไปในตัว
แกรมม่า & สำนวนในบริบท
วิดีโอนี้มีการใช้โครงสร้างประโยคและสำนวนที่สำคัญเรียนรู้ได้ดังนี้:
- “assets equal liabilities plus equity” - การแสดงความสัมพันธ์ทางบัญชีซึ่งทำให้ผู้เรียนสามารถเข้าใจการทำงานของบัญชีได้ในลักษณะที่มีระเบียบ
- “you need to recognise your revenue as you earn it” - สื่อถึงแนวคิดในการบันทึกความมั่นคงทางการเงินที่ได้รับการยอมรับจากมาตรฐานการบัญชี
- “this journal entry brings your books in line with” - ใช้สำนวนนี้เพื่อสื่อสารถึงการปรับเปลี่ยนข้อมูลบัญชีให้ตรงตามมาตรฐาน ทำให้ผู้เรียนได้สัมผัสการใช้ภาษาในลักษณะธุรกิจ
แนวทางการออกเสียงที่ควรระวัง
ในวิดีโอนี้มีคำศัพท์และการออกเสียงที่อาจทำให้เกิดความสับสนได้ เช่น:
- “debits” และ “credits” - คำที่มีการใช้บ่อยในบัญชี แต่ควรระวังในการเน้นเสียงเพื่อไม่ให้เกิดการเข้าใจผิด
- “accrual method” - คำนี้มีลักษณะเฉพาะในการออกเสียงซึ่งควรฝึกฝนเพื่อให้สามารถใช้งานได้อย่างมั่นใจ
- “financial statements” - คำสำคัญในบริบทการบัญชีที่ควรให้ความสำคัญในการออกเสียงให้ถูกต้อง
การฝึกพูดภาษาอังกฤษผ่านวิดีโอนี้จะช่วยให้คุณ ปรับปรุงการออกเสียงภาษาอังกฤษ และสามารถ เรียนภาษาอังกฤษจากยูทูป ได้อย่างมีประสิทธิภาพ ช่วยเสริมสร้างความมั่นใจในการสื่อสารในสถานการณ์ที่เกี่ยวข้องกับธุรกิจได้ดียิ่งขึ้น!
ไวยากรณ์ในวิดีโอนี้
โครงสร้างที่ผู้พูดใช้บ่อยที่สุด พร้อมคำพูดจริงจากวิดีโอ:
| โครงสร้าง | ในวิดีโอ |
|---|---|
| Present perfect have/has + กริยาช่อง 3 — เหตุการณ์ในอดีตที่ยังเกี่ยวข้องกับปัจจุบัน | It's been · we've moved · you've made |
| Passive voice be + กริยาช่อง 3 — เน้นสิ่งที่เกิดขึ้น ไม่ใช่ผู้กระทำ | is built · is called · was written |
| Relative clauses who / which + อนุประโยค — ข้อมูลเพิ่มเติมเกี่ยวกับคนหรือสิ่งของ | credits, which are · test, which is · those who lent |
เทคนิค Shadowing คืออะไร?
Shadowing เป็นเทคนิคการเรียนรู้ภาษาที่ได้รับการรับรองทางวิทยาศาสตร์ พัฒนาขึ้นสำหรับการฝึกนักแปลมืออาชีพ วิธีการนี้เรียบง่ายแต่ทรงพลัง: คุณฟังเสียงภาษาอังกฤษจากเจ้าของภาษาและพูดตามทันที — เหมือนเงาที่ตามผู้พูดด้วยช่วงเวลาห่าง 1-2 วินาที การวิจัยแสดงว่าเทคนิคนี้ปรับปรุงความแม่นยำในการออกเสียง ทำนองเสียง จังหวะ การเชื่อมเสียง การฟังเข้าใจ และความคล่องแคล่วในการพูดได้อย่างมีนัยสำคัญ