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ID:40015562
大小:751.00 KB
页数:35页
时间:2019-07-17
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1、Financial&ManagerialAccountingTheBasisforBusinessDecisionsFOURTEENTHEDITIONWilliamsHakaBettnerCarcelloAccountingInformationforDecisionMakingChapter1LearningObjectiveLO1Todiscussaccountingasthelanguageofbusinessandtheroleofaccountinginformationinmakingeconomicdecisions.Accou
2、ntinginformationTheaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accounting“links”decisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.TypesofAccountingInformationFinancialManagerialTaxLearningObjectiveLO2Todiscussthesignificanceofacco
3、untingsystemsingeneratingreliableaccountinginformation,andunderstandthefivecomponentsofinternalcontrolperCOSO’sInternalControl—IntegratedFramework.AccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopaccounti
4、nginformationandtocommunicatethisinformationtodecisionmakers.InformationUsersInvestorsCreditorsManagersOwnersCustomersEmployeesRegulators-SEC-IRS-FTCDecisionsSupportedPerformanceevaluationsStockinvestmentsTaxstrategiesLaborrelationsResourceallocationsLendingdecisionsBo
5、rrowingInformationSystemFinancialInformationProvidedProfitabilityFinancialpositionCashflowsBasicFunctionsofanAccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.LearningObjec
6、tiveLO3Toexplaintheimportanceoffinancialaccountinginformationforexternalparties—primarilyinvestorsandcreditors—intermsoftheobjectivesandthecharacteristicsofthatinformation.ExternalUsersofAccountingInformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSu
7、ppliersCustomersTradeassociationsGeneralpublicProvideinformationabouteconomicresources,claimstoresources,andchangesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffuturecashflows.Provideinformationusefulinmakinginvestmentandcreditdecisio
8、ns.(Specific)(General)ObjectivesofExternalFinancialReportingObjectivesofExternalF
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