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1、EnglishinAccountingProfession September,2009PartⅠFinancialAccountingChapter1.FinancialAccountingConceptualFrameworkWhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusin
2、ess.Theuseofaccountinginformationisnotlimitedtothebusinessworld.ChapterSkeletonLearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptio
3、ns.Describetheaccountingprinciplesandmeasurementbasesandqualitativecharacteristicsoffinancialaccountinginformation.1.1ThepurposeofAccountingandFinancialReportingAccountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationto
4、permitinformedjudgmentsanddecisionsbyusersofthatinformation.TheoriginsofaccountingaregenerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccountingFinancialAccou
5、ntingreferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganizationoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.A
6、businessisanorganzationinwhichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.Whatistheroleoffinancialaccountinginbusiness?Thesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialacco
7、untingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.Identifystakeholders(Internal:Owners,managers,employees,etc.External:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccou
8、ntinginformationsystemtomeetstakeholders’needsPrepareaccountingreportsforstakeholders.Recordeconomicdataaboutbusinessactivit
