2019会计学原理英文ppt课件Chapter_01ACCOUNTING IN BUSINESS.ppt
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1、ACCOUNTING IN BUSINESS,Chapter 1,Identifying Select transactions and events,Recording Input, measure and classify,Communicating Prepare, analyze and interpret,Importance of Accounting,Accounting,C1,Users of Accounting Information,External Users,Lenders Shareholders Governments,Consumer Groups Extern
2、al Auditors Customers,Internal Users,Managers Officers/Directors Internal Auditors,Sales Staff Budget Officers Controllers,C2,Users of Accounting Information,External Users,Financial accounting provides external users with financial statements.,Internal Users,Managerial accounting provides informati
3、on needs for internal decision makers.,C2,Opportunities in Accounting,Financial Preparation Analysis Auditing Regulatory Consulting Planning Criminal investigation,Managerial General accounting Cost accounting Budgeting Internal auditing Consulting Controller Treasurer Strategy,Taxation Preparation
4、Planning Regulatory Investigations Consulting Enforcement Legal services Estate plans,Accounting-related,Lenders Consultants Analysts Traders Directors Underwriters Planners Appraisers,FBI investigators Market researchers Systems designers Merger services Business valuation Human services Litigation
5、 support Entrepreneurs,C3,Accounting Jobs by Area,C3,Beliefs that distinguish right from wrong,Accepted standards of good and bad behavior,Ethics - A Key Concept,C4,Identify ethical concerns,Analyze options,Make ethical decision,Use personal ethics to recognize ethical concern.,Consider all good and
6、 bad consequences.,Choose best option after weighing all consequences.,Ethics - A Key Concept,C4,Financial accounting practice is governed by concepts and rules known as generally accepted accounting principles (GAAP).,Generally Accepted Accounting Principles,Relevant Information,Affects the decisio
7、n of its users.,Reliable Information,Is trusted by users.,Comparable Information,Is helpful in contrasting organizations.,C5,The Securities and Exchange Commission is the government group that establishes reporting requirements for companies that issue stock to the public.,Setting Accounting Princip
8、les,Financial Accounting Standards Board is the private group that sets both broad and specific principles.,The International Accounting Standards Board (IASB) issues International Financial Reporting Standards that identify preferred accounting practices to create harmony among accounting practices
9、 of different countries.,C5,Principles and Assumptions of Accounting,Cost Principle Accounting information is based on actual cost. Actual cost is considered objective.,Matching Principle A company must record its expenses incurred to generate the revenue reported.,Full Disclosure Principle A compan
10、y is required to report the details behind financial statements that would impact users decisions.,C5,Principles and Assumptions of Accounting,C5,Forms of Business Entities,Sole Proprietorship,Partnership,Corporation,* Proprietorships and partnerships that are set up as LLCs provide limited liabilit
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