会计学原理原文第18版 第一章

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Procedural Chapter Objectives
P1: Identify and prepare basic financial
statements and explain how they interrelate
C4
Ethics—A Key Concept
Ethics
Beliefs that distinguish right from wrong Accepted standards of good and bad behavior
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that is
Communicates
to help users make better decisions.
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C1
Accounting Activities
Identifying Business Activities Recording Business Activities Communicating Business Activities
C4
Guidelines for Ethical Decisions
Analyze options Make ethical decision
Identify ethical concerns
Use personal Consider all good ethics to and bad recognize ethical consequences. concern.
C3
Accounting Jobs by Area
Public accounting 25%
Private accounting 60%
Government, not-for-profit, & education 15%
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C2
Users of Accounting Information
External Users Internal Users
Financial accounting provides external users with financial statements.
Fundamental Accounting Principles
Wild/Larson/Chiappetta
18th Edition
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Chapter 1
Accounting in Business
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Choose best option after weighing all consequences.
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C5
Generally Accepted Accounting Principles
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•Preparation •Analysis •Auditing •Regulatory •Consulting •Planning •Criminal investigation
Accountingrelated
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Conceptual Chapter Objectives
C1: Explain the purpose and importance of accounting in the information age C2: Identify users and uses of accounting C3: Identify opportunities in accounting and related fields C4: Explain why ethics are crucial in accounting C5: Explain the meaning of GAAP, and define and apply several key accounting principles C6: Appendix 1B: Identify and describe the three major activities in organizations
Leabharlann Baidu
•Sales Staff
•Shareholders •External Auditors •Governments •Customers
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•Officers/Directors •Budget Officers •Internal Auditors •Controllers
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Managerial accounting provides information needs for internal decision makers.
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C3
Opportunities in Accounting
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C1
Importance of Accounting
is a Accounting system that Identifies
Records information Relevant Reliable Comparable
Financial Managerial
•General accounting •Cost accounting •Budgeting •Internal auditing •Consulting •Controller •Treasurer •Strategy •Lenders •Consultants •Analysts •Traders •Directors •Underwriters •Planners •Appraisers
Business Entity Principle A business is accounted for separately from other business entities, including its owner.
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Comparable Information
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C5
Setting Accounting Principles
Financial Accounting Standards Board is the private group that sets both broad and specific principles. The Securities and Exchange Commission is the government group that establishes reporting requirements for companies that issue stock to the public. The International Accounting Standards Board (IASB) issues International Financial Reporting Standards that identify preferred accounting practices.
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Analytical Chapter Objectives
A1: Define and interpret the accounting equation and each of its components A2: Analyze business transactions using the accounting equation A3: Compute and interpret return on assets A4: Appendix 1A: Explain the relation between return and risk
C5
Principles of Accounting
Monetary Unit Principle Express transactions and events in monetary, or money, units.
Revenue Recognition Principle 1. Recognize revenue when it is earned. 2. Proceeds need not be in cash. 3. Measure revenue by cash received plus cash value of items received.
Cost Principle Accounting information is based on actual cost.
Now
Future
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Going-Concern Principle Reflects assumption that the business will continue operating instead of being closed or sold. McGraw-Hill Companies, Inc., 2007 © The
Taxation
•Preparation •Planning •Regulatory •Investigations •Consulting •Enforcement •Legal services •Estate plans •FBI investigators •Market researchers •Systems designers •Merger services •Business valuation •Human services •Litigation support •Entrepreneurs
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C5
Principles of Accounting
Objectivity Principle Accounting information is supported by independent, unbiased evidence.
Financial accounting practice is governed by concepts and rules known as generally accepted accounting principles (GAAP).
Relevant Information Reliable Information Affects the decision of its users. Is trusted by users. Is helpful in contrasting organizations.
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C2
Users of Accounting Information
External Users Internal Users
•Lenders
•Consumer Groups
•Managers