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We must know that the title of SHUIHUZHUAN is also translated as All Men are Brothers.
5
The Value of Accounting
Why does accounting exist in every organization?
17
The Evolution of Accounting
The birth of double-entry bookkeeping;
A. C. Littleton on the birth of DEB;
Another story
The Crusaders (1095-1270); Italian commodity economy, developed bank
and sell out; →The determination of the cost of manufactured
products is essential in profit determination;
Cost Accounting is “invented”;
20
The Evolution of Accounting
issues:
Effective ways to raise and allocate capital; Trust crisis;
We have Corporate Finance and Auditing subjects respectively.
22
Corporate Finance and Auditing
Chronology of spelling by Steve Bett;
3200 BC Writing developed as an extension of the accounting system in Babylon;
A British accounting scholar claimed:
8
The Nature of Man
We need a compound analytical tool;
Maslow and the Hierarchy of Needs: the most common tool;
Michael Jensen and William Meckling
Economic Man;
There is no ethics concept in Economists’ dictionary;
→It is not from the benevolence of the butcher, the brewer, or the baker that expect our dinner, but from their regards their own interest. (Adam Smith);
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
Although every organization needs accounting, we just talk about enterprise accounting for simplicity;
13
The Evolution of Accounting
Now that accounting is connected with human nature and trusting issue, we may trace the history of accounting to the early days of human beings, or Primitive Society;
→There are two;
3
Opening Story
Some other positions related to accounting;
4
Opening Story
Question II:
Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller?
Accounting is proven to be cost-effective;
→It is suitable to all kinds of firms, →No matter of their size, →No matter of the geographic locations; →No matter of ownership;
Phoenician invented ALPHABET for the sake of accounting.
16
The Evolution of Accounting
The primitive stage of accounting;
A tool to help to maintain the trusts; Alphabet, numeric and organizational control;
From cost accounting to management accounting;
More complicated business activities; Dynamic and keep-changing environment; Much larger business scale;
When does REMM quit from a firm?
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
Firm
Financial Accounting
Finance
Management Accounting
Financial statements
Auditing
Accounting Firms
investors
23
The Evolution of Accounting
REMMs have to find efficient ways to develop and maintain trust;
They know that they have to; The problem is how;
12
The Value of Accounting
Historically, REMMs have created and experimented numerous ways;
Lesson 1 Introduction To Accounting
Task Team of
FUNDAMENTAL ACCOUNTING
Business School, Sun Yat-sen Βιβλιοθήκη Baiduniversity
Outline
The nature of firm; The value of accounting; The Evolution of
How does REMM trust each other?
11
The Value of Accounting
Without trust, we could not have even a family, let alone a firm;
911 and the increase of trusting cost;
I explain this question in another way: what kind of unique value does accounting possess?
The value must be fundamental and the society could not go without;
REMM
→Resourceful, →Evaluator, →Maximizer, →Model.
9
The Nature of Firm
Classical theories;
A device to capture transaction costs; A nexus of contracts; Agency theory; Economic Darwinism; ,,,,
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
REMM perspective:
A coalition of economic men;
10
The Nature of Firm
On the coalition of economic men: Why does REMM join a firm?
Maximization of his own interests;
the Incas and Quipu;
14
Sumer and CUNEIFORM Phoenician and ALPHABET
15
The Evolution of Accounting
Why do our ancestors invent Alphabet?
To build trusting via enhanced memory; This is the right value of Accounting.
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
accounting; Accounting: A bird view
2
Opening Story
Everyone here is supposed to know the Outlaws of the Marsh;
Question I:
Who plays the role of “CFO” of the Marsh Mountain Liang?
What is the nature of firm? We discuss about human nature
first;
7
The Nature of Man
Ethic Man;
Human Nature: Virtue vs. Evil; Confucis vs. Hsun Tzu
The most common users: outside of the reporting entity;
GAAP: the symbol of the conversion;
Financial Accounting is also called External Accounting;
19
The Evolution of Accounting
Industrial revolution and modern mass manufacturing process;
Business profiting model is changed;
→Originally, buy low, sell high; →Now, buy raw materials, manufacture into products
5
The Value of Accounting
Why does accounting exist in every organization?
17
The Evolution of Accounting
The birth of double-entry bookkeeping;
A. C. Littleton on the birth of DEB;
Another story
The Crusaders (1095-1270); Italian commodity economy, developed bank
and sell out; →The determination of the cost of manufactured
products is essential in profit determination;
Cost Accounting is “invented”;
20
The Evolution of Accounting
issues:
Effective ways to raise and allocate capital; Trust crisis;
We have Corporate Finance and Auditing subjects respectively.
22
Corporate Finance and Auditing
Chronology of spelling by Steve Bett;
3200 BC Writing developed as an extension of the accounting system in Babylon;
A British accounting scholar claimed:
8
The Nature of Man
We need a compound analytical tool;
Maslow and the Hierarchy of Needs: the most common tool;
Michael Jensen and William Meckling
Economic Man;
There is no ethics concept in Economists’ dictionary;
→It is not from the benevolence of the butcher, the brewer, or the baker that expect our dinner, but from their regards their own interest. (Adam Smith);
Another way to explain: Darwinism;
Natural selection and the fittest survive;
6
The Nature of Firm
Although every organization needs accounting, we just talk about enterprise accounting for simplicity;
13
The Evolution of Accounting
Now that accounting is connected with human nature and trusting issue, we may trace the history of accounting to the early days of human beings, or Primitive Society;
→There are two;
3
Opening Story
Some other positions related to accounting;
4
Opening Story
Question II:
Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller?
Accounting is proven to be cost-effective;
→It is suitable to all kinds of firms, →No matter of their size, →No matter of the geographic locations; →No matter of ownership;
Phoenician invented ALPHABET for the sake of accounting.
16
The Evolution of Accounting
The primitive stage of accounting;
A tool to help to maintain the trusts; Alphabet, numeric and organizational control;
From cost accounting to management accounting;
More complicated business activities; Dynamic and keep-changing environment; Much larger business scale;
When does REMM quit from a firm?
Seek different chance to maximize his own interests;
When we define human being as REMM, we have to solve the fundamental issue:
Firm
Financial Accounting
Finance
Management Accounting
Financial statements
Auditing
Accounting Firms
investors
23
The Evolution of Accounting
REMMs have to find efficient ways to develop and maintain trust;
They know that they have to; The problem is how;
12
The Value of Accounting
Historically, REMMs have created and experimented numerous ways;
Lesson 1 Introduction To Accounting
Task Team of
FUNDAMENTAL ACCOUNTING
Business School, Sun Yat-sen Βιβλιοθήκη Baiduniversity
Outline
The nature of firm; The value of accounting; The Evolution of
How does REMM trust each other?
11
The Value of Accounting
Without trust, we could not have even a family, let alone a firm;
911 and the increase of trusting cost;
I explain this question in another way: what kind of unique value does accounting possess?
The value must be fundamental and the society could not go without;
REMM
→Resourceful, →Evaluator, →Maximizer, →Model.
9
The Nature of Firm
Classical theories;
A device to capture transaction costs; A nexus of contracts; Agency theory; Economic Darwinism; ,,,,
business;
DEB: the symbol of accounting science;
18
The Evolution of Accounting
From Bookkeeping to Financial Accounting
Capital market: accounting information is widely circulated;
REMM perspective:
A coalition of economic men;
10
The Nature of Firm
On the coalition of economic men: Why does REMM join a firm?
Maximization of his own interests;
the Incas and Quipu;
14
Sumer and CUNEIFORM Phoenician and ALPHABET
15
The Evolution of Accounting
Why do our ancestors invent Alphabet?
To build trusting via enhanced memory; This is the right value of Accounting.
Decision making: much more complicated;
Management Accounting is “invented”;
21
The Evolution of Accounting
From commodity market to capital market; The developing of capital market raises two
accounting; Accounting: A bird view
2
Opening Story
Everyone here is supposed to know the Outlaws of the Marsh;
Question I:
Who plays the role of “CFO” of the Marsh Mountain Liang?
What is the nature of firm? We discuss about human nature
first;
7
The Nature of Man
Ethic Man;
Human Nature: Virtue vs. Evil; Confucis vs. Hsun Tzu
The most common users: outside of the reporting entity;
GAAP: the symbol of the conversion;
Financial Accounting is also called External Accounting;
19
The Evolution of Accounting
Industrial revolution and modern mass manufacturing process;
Business profiting model is changed;
→Originally, buy low, sell high; →Now, buy raw materials, manufacture into products