《专业英语Cha》PPT课件

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1、Financial&ManagerialAccountingTheBasisforBusinessDecisionsFOURTEENTHEDITIONWilliamsHakaBettnerCarcelloAccountingInformationforDecisionMakingChapter1LearningObjectiveLO1Todiscussaccountingasthelanguageofbusinessandtheroleofaccountinginformationinmakingeconomicdecisions.AccountinginformationTh

2、eaccountingprocessDecisionmakersEconomicactivitiesActions(decisions)Accounting“links”decisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.TypesofAccountingInformationFinancialManagerialTaxLearningObjectiveLO2Todiscussthesignificanceofaccountingsystemsingeneratingreliableacc

3、ountinginformation,andunderstandthefivecomponentsofinternalcontrolperCOSO’sInternalControl—IntegratedFramework.AccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopaccountinginformationandtocommunicatethisinformationtodecision

4、makers.InformationUsersInvestorsCreditorsManagersOwnersCustomersEmployeesRegulators-SEC-IRS-FTCDecisionsSupportedPerformanceevaluationsStockinvestmentsTaxstrategiesLaborrelationsResourceallocationsLendingdecisionsBorrowingInformationSystemFinancialInformationProvidedProfitabilityFinanci

5、alpositionCashflowsBasicFunctionsofanAccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.LearningObjectiveLO3Toexplaintheimportanceoffinancialaccountinginformationforexternalparties—primarilyi

6、nvestorsandcreditors—intermsoftheobjectivesandthecharacteristicsofthatinformation.ExternalUsersofAccountingInformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSuppliersCustomersTradeassociationsGeneralpublicProvideinformationabouteconomicresources,claimstoresources,and

7、changesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffuturecashflows.Provideinformationusefulinmakinginvestmentandcreditdecisions.(Specific)(General)ObjectivesofExternalFinancialReportingObjectivesofExternalF