实用会计英语(第四版) (1)

External Users
Internal Users
Financial accounting provides external users with
financial statements.
Managerial accounting provides information needs for internal decision makers.
•Consumer Groups •External Auditors •Customers
•Managers
•Sales Staff
•Officers/Directors •Budget Officers
•Internal Auditors •Controllers
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10 1.3 Users of Accounting Information
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Unit 1 An Introduction to Accounting
葛军 吴晓华
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2 Outline of Unit 1Biblioteka Baidu
1.1 The History and Development of Accounting 1.2 The Nature of Accounting 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 Financial Accounting and Managerial Accounting
Financial Accounting & Managerial Accounting Specialized fields of accounting
auditing, cost accounting, tax accounting, budgetary accounting, governmental and nonfor–profit accounting, human resources accounting, environmental accounting, social accounting, international accounting.
(2) the relationship of accounting and bookkeeping
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9 1.3 Users of Accounting Information
External Users
Internal Users
•Lenders •Shareholders •Governments
So accounting is an information system that identifies, measures and records business activities, processes the information of those activities into reports and financial statements, and communicates these findings to decision-makers.
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1.2 The Nature of Accounting 6
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1.2 The Nature of Accounting
(2) the relationship of accounting and bookkeeping
Bookkeeping
Accounting
a process of accounting
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11 1.4 Accounting Profession
Private Accountants to work for a single business or unit;
e.g.: controller, treasurer, chief financial officer
Public Accountants to serve the general public and collect professional fees for
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1.1 The History and Development of Accounting 4
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5 1.2 The Nature of Accounting
(1) The language of business
Accounting uses its own special words and symbols to communicate financial information that is intended to be useful for economic decision making by managers, shareholders, creditors and many others.
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1.1 The History and Development of Accounting 3
Accounting records date back to the ancient civilizations of China, Babylonia, Greece and Egypt.
analysis, interpretation, and use of information
the means of recording transactions and keeping record
be interested in finding trends and studying the effects of different alternatives
a small, simple part of accounting (mechanical and repetitive)
including system design, cost analysis, auditing, tax preparation
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1.2 The Nature of Accounting