欢迎来到天天文库
浏览记录
ID:34552804
大小:2.09 MB
页数:53页
时间:2019-03-07
《会计学原理 第一章 ppt》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、ACCOUNTINGINBUSINESSChapter1©2009TheMcGraw-HillCompanies,Inc.,AllRightsReservedCORECONTENTOFTHISCHAPTERI.WhoisaccountingII.WhdWhydoweneedaccountingIII.WhatareaccountinggpprincipplesandassumptionsIV.WhatisaccountingequationWhatisaccountingequationV.WhereisaccountinginformationreportedMcGraw‐Hill/Irw
2、inSlide2C11W1WHOISACCOUNTINGAccountingIdentiftifiyingSelecttransactionsandeventsRecordingInppyut,measureandclassifyCommunicatingPrepare,analyzeandinterpretMcGraw‐Hill/IrwinSlide3USERSOFACCOUNTINGC2INFORMATIONExternalUsersInternalUsers•LdLenders•CGConsumerGroups•Managers•SlStffSalesStaff•Shareholder
3、s•ExternalAuditors•Officers/Directors•BudgetOfficers•Governments•Customers•InternalAuditors•ControllersMcGraw‐Hill/IrwinSlide4C2USERSOFACCOUNTINGINFORMATIONExternalUsersInternalUsersFinancialaccountingprovidesManagerialaccountingprovidesexternaluserswithfinancialinformationneedsforinternalssaeestat
4、ements.decdecsoisionmaesakers.McGraw‐Hill/IrwinSlide5C3OPPORTUNITIESINACCOUNTINGFinaacancialMaaageanagerialTaaaoxation•Preparation•Generalaccounting•Preparation•Analysis•Costaccounting•Planning•Auditing•Budgeting•Regulatory•Regulatory•Internalauditing•Investigations•Consulting•Consulting•Consulting
5、•Planning•Controller•Enforcement•CiilCriminal•Treasurer•LliLegalservicesinvestigation•Strategy•EstateplansAccounting-related•Lenders•FBIinvestigators•Consultants•Marketresearchers•Analysts•Systemsdesigners•Traders•Mergerservices•Directors•Businessvaluation•Underwriters•Humanservices•Planners•Litiga
6、tionsupportMcGraw‐Hill/Irwin•Appraisers•EntrepreneursSlide6C3AACCOUNTINGJOBSBYAREAPrivateaccountingPublic60%accounting25%Government,not-for-profit,&education15%McGraw‐Hill/IrwinSlide72WHYDOWENEEDACCOUNTINGFORMSOFBUSINESSENTITIESSolePartnershipCorporationProprietorshipMcGraw‐Hill/IrwinSlide8CHARACTE
7、RISTICSOFBUSINESSESCharacteristicProprietorshipPartnershipCorporationBusinessentityyesyesyesLegalentitynonoyesLimitedliabilityno*no*yesUnlimitedlifeUnlimitedlifenonoyesBusinesstaxednonoyesOneownerallowedOne
此文档下载收益归作者所有