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1、CHAPTER1COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVESQUESTIONSEXERCISESPROBLEMSOTHERLO1:Explainhowaccountinginformationassistsinmakingdecisions.1,2,3,4,5,2349,51LO2:Describethecomponentsofthebalancesheet.
6,7,222649,50,51LO3:Analyzebusinesstransactionsandrelatethemtochangesinthebalanceshee
2、t.8,927,2832,33,34,35,36,3748,51LO4:Prepareabalancesheetfromtransactionsdata.29,30,3138,39,40,41,42LO5:Comparethefeaturesofsoleproprietorships,partnerships,andcorporations.10,11,12,13,24LO6:Identifyhowtheowners’equitysectioninacorporatebalancesheetdiffersfromthatinasoleproprietorshiporapartnership.1
3、4,1543,44,45LO7:Explaintheregulationoffinancialreporting,includingdifferencesbetweenU.S.GAAPandIFRS.16,17LO8:Describeauditingandhowitenhancesthevalueoffinancialinformation.18,19,2546LO9:Evaluatetheroleofethicsintheaccountingprocess.2047Chapter1Accounting:TheLanguageofBusiness9CHAPTER11-1Accountingis
4、aprocessofidentifying,recording,summarizing,andreportingeconomicinformationtodecisionmakers.1-2No.Accountingisaboutrealinformationaboutrealcompanies.Inlearningaccountingitishelpfultoseeaccountingreportsfromvariouscompanies.Thishelpsputtherulesandtechniquesofaccountingintoanunderstandableframeworkand
5、providesfamiliaritywiththediversityofpractice.1-3Examplesofdecisionsthatarelikelytobeinfluencedbyfinancialstatementsincludechoosingwheretoexpandorreduceoperations,lendingmoney,investingownershipcapital,andrewardingmangers.1-4Usersoffinancialstatementsincludemanagers,lenders,suppliers,owners,incometa
6、xauthorities,andgovernmentregulators.1-5Themajordistinctionbetweenfinancialaccountingandmanagementaccountingistheirusebytwoclassesofdecisionmakers.Managementaccountingisconcernedmainlywithhowaccountingcanserveinternaldecisionmakerssuchasthechiefexecutiveofficerandotherexecutives.Financialaccountingi
7、sconcernedwithsupplyinginformationtoexternalusers.1-6ThebalancesheetequationisAssets=Liabilities+Owners’equity.Itisthefundamentalframeworkofaccounting.Theleftsideliststheresourcesoftheorganization,and
