Introduction to Accounting电子教案

Reported Results of
Actions (deLeabharlann isions)企业活动概述
所有者
1. 所有者投资 2. 所有者撤资
8. 支付现金
顾
客
7.销售商品
或提供服务
企业
3. 贷款
债
权
4. 归还贷款 人
6. 支付工资、 产品与服务款项
5.提供商品或服务
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雇员和供应商
企业活动概述
目标和战略
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Types of Accounting Information
Financial
Tax
Managerial
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Bookkeeping is the clerical side of accounting— the recording of routine transactions and day-to-
day record keeping.
Professional accountants are involved more with the interpretation and use of accounting
•Internal Auditors •Controllers
C2
Users of Accounting
Information
External Users
Internal Users
Financial accounting provides external users with financial
Introduction to Accounting
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课程要求--教材与辅助资料
• 教材 Fundamental Accounting Principles (18 edition), John Wild, Kermit Larson and Barbara Chiappetta, McGraw Hill
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Objectives
• Conceptual Chapter Objectives • Analytical Chapter Objectives • Procedural Chapter Objectives
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The Accounting
Process
Economic Activities
• 会计学原理 （第18版）， 约翰.J.怀尔德, 克米特.D.拉森, 巴巴拉.基亚佩塔 著, 崔学刚, 饶菁 改编, 中国 人民大学出版社
• ISBN: 978-7-300-07904-2/F.2696
• 主要教学参考书 Financial & Managerial Accounting – The Basis for Business Decisions (14th Edition) Williams, Haka, Bettner & Carcello McGraw Hill （ISBN: 978-0-072-99650-0） – 会计学-企业决策的基础（财务会计分册），第14版，机械工业出版社，2008年 – 中文版: 会计学-企业决策的基础 (财务会计分册) 第13版 冯正权等译，机械工业出版社 2006 年
understanding accounting information is analogous to trying to play sports without
understanding the rules.
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Accounting Information and Stock Price
statements.
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Managerial accounting provides information needs for internal decision makers.
External Users
The primary external users of financial information are investors and creditors.
长期项目
• 土地 • 建筑物
投资
• 设备
• 专利
• 股票和债券
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短期项目
• 现金 • 应收账款 • 存货
短期项目
• 银行 • 供应商 • 员工 • 政府
采购 销售 生产 管理
经营
融资
长期项目 • 长期债权人 • 股东
C1
Importance of Accounting:
Language of Business
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Financial Statements: A Lens to View Business
Financial Statements
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Internal Users
• Board of Directors (董事会) • Chief Executive Officer • Chief Financial Officer • Vice Presidents • Business Unit Managers • Plant Managers • Store Managers • Line Supervisors
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Typical Sim ple O rganization Chart
Board of D ire c to rs (O w n ers)
Chief Executive O ffic e r (CEO)
Business Unit Manager
V.P. Hum an R eso u rces
at a future date
date
(Specific) 信息对反映经济资源、对资源的 要求权以及资源和要求权的变化 有用
信息对估计未来现金流的时间、数量 及不确定性有用
信息对投资与信贷决策有用
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(General)
Objectives of External Financial Reporting
• Best Buy Co. Inc
– Fiscal Quarter (Feb,11 – May, 10, 2010) – Quarterly Earnings Announcement: June 15,
2010 – Consensus EPS: $ 0.50 – Reported EPS: $ 0.36 – Surprise (-28%)
• 有关财经网站： ; ;
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课程要求
❖作业：课后做习题。每章会布置三到四 个作业题，必须按时完成。
❖期末考试：闭卷
❖小组项目：公司财务分析，案例讨论， 以小组为单位完成
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答疑安排
提供企业内、外资源的信息，使之对评 价过去的业绩和判断企业未来方向有用
Objectives of
Managerial Reporting
Information useful to help the enterprise achieve its goal, objectives and mission.
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Date
6月8日 6月9日 6月10日 6月11日 6月12日 6月13日 6月14日 6月15日 6月16日 6月17日 6月18日 6月19日 6月20日 6月21日 6月22日
Best Buy Co. Inc
44 43 42 41 40 39 38 37 36 35 34 33
Share Price ($)
Accounting Information and Stock Price
Why Accounting?
• Hong Kong Stock Exchange (0388)
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Why Accounting?
• Hong Kong Stock Exchange (0388)
• E-mail: sqhao@
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Fundamental Accounting Principles
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Wild/Larson/Chiappetta 18th Edition
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Misconception - Accounting is Bookkeeping?
V.P. Inform ation C hief Financial
Services
Officer (CFO)
P la n t Manager
P la n t Manager
P la n t
P la n t
Accountant Accountant
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为明确决策权威、作出决策以及评价决策执行 效果提供信息
Accounting links decision makers with economic activities and with the results of their decisions.
Accounting Information
Actions 2020(/d8/2ecisions)
Decision Makers
Internal Users
•Lenders
•Consumer Groups
•Shareholders •External Auditors
•Governments •Customers
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•Managers
•Sales Staff
•Officers/Directors •Budget Officers
Objectives of External Financial Reporting
Balance Sheet (资产负债表)
Income Statement (利润表)
Statement of Cash Flows
（现金流量表）
The primary financial
statements.
（对外报告财务信息是以 披露基本财务报表的形 式来实现）
Accounting
Relevant Reliable Comparable
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is a system that
Identifies
Records
information Communicates
that is
to help users make better decisions.
C1 Accounting Activities
Identifying Business Activities
Recording Business Activities
Communicating
Business Activities
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C2
Users of Accounting
Information
External Users
– 2007.12, share price HK$ 270, Put Option, right decision?
– 2008.8.27 share price HK$ 102, Call Option, right decision?
– Intrinsic value of stock!!! – need information to make decision – Accounting provide the information!
Return on Inve s tme nt
Return of Inve s tme nt
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Cash Flow Prospects
Inve s tors
Cre ditors
Pe riodic
dividends Periodic interest
Repayment of
Sale of ownership loan at a future
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Information Economics
• Information Asymmetry
信息不对称
• Moral Hazard Problem
道德风险
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Content
• Concepts • Transaction Analysis Exercise • Ratio: ROA
information than with its actual preparation.
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I’m Not An Accounting Major
Accounting is the language of business, and trying to run a business without