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ID:21988742
大小:723.00 KB
页数:29页
时间:2018-10-21
《会计学-企业决策的基础-14版-ppt01》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、Financial&ManagerialAccountingTheBasisforBusinessDecisionsFOURTEENTHEDITIONWilliamsHakaBettnerCarcelloAccountingInformationforDecisionMakingChapter1LearningObjectiveLO1Todiscussaccountingasthelanguageofbusinessandtheroleofaccountinginformationinmakingeconomicdecisions.AccountinginformationTheacc
2、ountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accounting“links”decisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.TypesofAccountingInformationFinancialManagerialTaxLearningObjectiveLO2Todiscussthesignificanceofaccountingsystemsingeneratingreliableaccountingi
3、nformation,andunderstandthefivecomponentsofinternalcontrolperCOSO’sInternalControl—IntegratedFramework.AccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopaccountinginformationandtocommunicatethisinformationtodecisionmakers.Infor
4、mationUsersInvestorsCreditorsManagersOwnersCustomersEmployeesRegulators-SEC-IRS-FTCDecisionsSupportedPerformanceevaluationsStockinvestmentsTaxstrategiesLaborrelationsResourceallocationsLendingdecisionsBorrowingInformationSystemFinancialInformationProvidedProfitabilityFinancialpositionCashf
5、lowsBasicFunctionsofanAccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.ComponentsofInternalControlControlEnvironmentRiskAssessmentControlActivitiesInformationandCommunicationMonitoringLearningOb
6、jectiveLO3Toexplaintheimportanceoffinancialaccountinginformationforexternalparties—primarilyinvestorsandcreditors—intermsoftheobjectivesandthecharacteristicsofthatinformation.ExternalUsersofAccountingInformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSuppliersCustomersTra
7、deassociationsGeneralpublicProvideinformationabouteconomicresources,claimstoresources,andchangesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffuturecashflows.Provideinformationusefulinm
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