专业英语课件

Internal report
Historical and estimated information
No detailed regulation
Interested users
Managers
Prepared annually
Prepared more frequently
Accounting English
Lesson One Accounting Information System
Budgetary Accounting
Auditing
Tax accounting
Specialized fields of
accounting
Environmental Accounting
Human Resources Accounting
Accounting period Money measurement Accruals basis of accounting
Accounting English
Lesson One Accounting Information System
Users of accounting information Financial accounting External report
manager
stockholder
creditors
government
public
Accounting English
Lesson One Accounting Information System
decisionswk.baidu.com
Accounting English
Lesson One Accounting Information System
Accounting English
Lesson One Accounting Information System
Another Function
generating
permitting it to borrow funds
Compare prospective investments
Are interested in the
allocation of resources
Manage the business
efficiently and make effective
3 •Another function (managerial accounting)
4 •Specialized fields of accounting
Accounting English
Lesson One Accounting Information System
One Function
Accumulating
Governmental &
Not-for-profit accounting
Accounting English
Lesson One Accounting Information System
Fundamental accounting assumption
Accounting entity Going concern
Lesson One Accounting Information System
Differences between FA & MA
Financial Accounting
Management accounting
External report Historical information Governed by GAAP
Accounting English
Cai Gang E-mail: cai_g@163.com
18702349354
Lesson One Lesson one
Lesson One Contents（4）
1 •Accounting Information System
2
One function (financial accounting)
Lesson One Accounting Information System
Budgets
Performance Report
Managerial Accounting
Cost-benefit Data
Accounting English
Examples
budgets
Express the desires and goals of the company’s management
stockholder
creditors
potential investors
government
manager
Measure its management’s performance and evaluate
their own holdings
Consider the financial strength before
performance
report
Cost－benefit
data
Help the managers focus his attention on problems or opportunities that might go unnoticed
Accounting English
In deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain market shares
.
reporting
The results of operations
Financial information
Interested users
. Accounting English
Financial position
Lesson One Accounting Information System
.
analyzing
Planning, control, evaluation
Managerial accounting Internal management reports
Management
inside an org.
. Accounting English
Internal decision- making