会计学原理英文ppt课件Chapter-01ACCOUNTING-IN-BUSINESS

©2009TheMcGraw-HillCompanies,Inc.,AllRightsReservedACCOUNTINGINBUSINESSChapter1钎蛮掐璃唬争蔽凿挠愧丢录崇锐拄跳帛肋扎谦才悍孺画毒枫盎姿钳翼矩磁会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide2McGraw-Hill/IrwinSlide2IdentifyingSelecttransactionsandeventsRecordingInput,measureandclassifyCommunicatingPrepare,analyzeandinterpretIMPORTANCEOFACCOUNTINGAccountingC1肌吁哺姓站贞卸肆孪塑恕躁儿崇撮臀后召移馋能吴酱事滦倔游叹畅同鼎虏会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide3McGraw-Hill/IrwinSlide3USERSOFACCOUNTINGINFORMATIONExternalUsers•Lenders•Shareholders•Governments•ConsumerGroups•ExternalAuditors•CustomersInternalUsers•Managers•Officers/Directors•InternalAuditors•SalesStaff•BudgetOfficers•ControllersC2翘涅哗莽狸郸苟聋讳回礼顷汾拈竖褪蹲大虽材凹芦据豺设阉悟武渝吾倾刻会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide4McGraw-Hill/IrwinSlide4USERSOFACCOUNTINGINFORMATIONExternalUsersFinancialaccountingprovidesexternaluserswithfinancialstatements.InternalUsersManagerialaccountingprovidesinformationneedsforinternaldecisionmakers.C2贬愚粗恢述片刻劣呸钓醇式信苞帜暇印尺吻通煤像晦角坏跌窍界白义瓶燃会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide5McGraw-Hill/IrwinSlide5OPPORTUNITIESINACCOUNTINGFinancial•Preparation•Analysis•Auditing•Regulatory•Consulting•Planning•CriminalinvestigationManagerial•Generalaccounting•Costaccounting•Budgeting•Internalauditing•Consulting•Controller•Treasurer•StrategyTaxation•Preparation•Planning•Regulatory•Investigations•Consulting•Enforcement•Legalservices•EstateplansAccounting-related•Lenders•Consultants•Analysts•Traders•Directors•Underwriters•Planners•Appraisers•FBIinvestigators•Marketresearchers•Systemsdesigners•Mergerservices•Businessvaluation•Humanservices•Litigationsupport•EntrepreneursC3垂古块檄豫榴捻隘藏舒跪推士时疲陌市亭六耙痢庇参钩氢庶鼠哺蓬苔蹿企会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide6McGraw-Hill/IrwinSlide6ACCOUNTINGJOBSBYAREAGovernment,not-for-profit,&education15%Publicaccounting25%Privateaccounting60%C3藕浮颤同骗欢巡奖乘球居瞄料馁跟李怜半环第钟恳穷懒迷综扳宁紊谱卢咱会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide7McGraw-Hill/IrwinSlide7BeliefsthatdistinguishrightfromwrongAcceptedstandardsofgoodandbadbehaviorETHICS-AKEYCONCEPTC4涛厢吩羽烬灶迭粉帛催足乡散瘪嗽叼申歇辨儿虱饯镶鸯锅慕胺甥耍卑磨堕会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide8McGraw-Hill/IrwinSlide8IdentifyethicalconcernsAnalyzeoptionsMakeethicaldecisionUsepersonalethicstorecognizeethicalconcern.Considerallgoodandbadconsequences.Choosebestoptionafterweighingallconsequences.ETHICS-AKEYCONCEPTC4薛访订抢装梆篱柱抖如拆雅叼愧恕临终锋梦莎景硷鸽砌勃缀燎烃胳妇手绳会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide9McGraw-Hill/IrwinSlide9Financialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples(GAAP).GENERALLYACCEPTEDACCOUNTINGPRINCIPLESRelevantInformationAffectsthedecisionofitsusers.ReliableInformationIstrustedbyusers.ComparableInformationIshelpfulincontrastingorganizations.C5吻荫频玲翘吏拧读恍肇碍吨巡拟豪藐木稠这金示厅纂碌审鞍颧鬃菇芭嚏栏会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide10McGraw-Hill/IrwinSlide10TheSecuritiesandExchangeCommissionisthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic.SETTINGACCOUNTINGPRINCIPLESFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificprinciples.TheInternationalAccountingStandardsBoard(IASB)issuesInternationalFinancialReportingStandardsthatidentifypreferredaccountingpracticestocreateharmonyamongaccountingpracticesofdifferentcountries.C5棕镜章镭订葬莱啤碳才伎端教欺塌钓蕴茁赂换氯紫到筏汀嗜耍辙瞒犹想源会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide11McGraw-Hill/IrwinSlide11PRINCIPLESANDASSUMPTIONSOFACCOUNTINGCostPrincipleAccountinginformationisbasedonactualcost.Actualcostisconsideredobjective.RevenueRecognitionPrinciple1.Recognizerevenuewhenitisearned.2.Proceedsneednotbeincash.3.Measurerevenuebycashreceivedpluscashvalueofitemsreceived.MatchingPrincipleAcompanymustrecorditsexpensesincurredtogeneratetherevenuereported.FullDisclosurePrincipleAcompanyisrequiredtoreportthedetailsbehindfinancialstatementsthatwouldimpactusers’decisions.C5帧消覆磐瓣蒸驾迹河余诲跪帕沼撅眠年骗亩言鲁丽触巾锐犯臃远霄榴骸潮会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESS会计学原理英文ppt课件Chapter_01ACCOUNTINGINBUSINESSMcGraw-Hill/IrwinSlide12McGraw-Hill/IrwinSlide12PRINCIPLESANDASSUMPTIONSOFACCOUNTINGMonetaryUnitAssumptionExpresstransactionsandeventsinmonetary,ormoney,units.BusinessEntityAssumptionAbusinessisaccountedforseparatelyfromotherbusinessentities,includingitsowner.TimePeriodAssumptionPresumesthatthelifeofacompanycanbedividedintotimeperiods,suchasmonthsandyears.NowFutureGoing-ConcernAssumptionReflectsassumptionthatthebusinesswillcontinueoperatinginsteadofbeingclosedorsold.C5还坑脖膜肆釜伎挝矮孕煞