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1、ParttwoAccountingAccounting、bookkeeping、auditing（4学时）Companylaw（2学时）Assumptionsandprinciples（3学时）Depreciationandamortization（1学时）Financialstatements（8学时）Financialratios（2学时）2.1Accounting、bookkeeping、auditingAccountinginvolvesrecordingandsummarizinganorganization’stransactionsorbusinessdea
2、ls,suchaspurchasesandsales,andreportingthemintheformoffinancialstatement.(P12)会计涉及到记账以及对一个组织的业务交易进行总结，比如购买与销售，以财务报表的形式进行汇报。Financialaccountingincludesbookkeeping,andpreparingfinancialstatementsforshareholdersandcreditors;财务会计包括记账和为股东和债权人编制会计报表Managementaccountinginvolvestheuseofaccounting
3、databymanagers,formakingplansanddecisions.管理会计涉及由管理者使用会计数据制定计划和决策。Bookkeepingistheday-to-dayrecordingoftransactions.（P12）“Double-entryaccountingisbasedonasimpleconcept:eachpartyinabusinesstransactionwillreceivesomethingandgivesomethinginreturn.Double-entrybookkeepingisasystemthatrecordstw
4、oaspectsofeverytransaction.Inbookkeepingterms,whatisreceivedisadebitandwhatisgivenisacredit.（P14）Debitn.借,借方,借记Debitcard借记卡v.计入借方,借计Debitanaccount计入借方账Creditn.贷,贷方,贷记Creditcard贷记卡v.计入贷方,贷计Creditanaccount计入贷方账Thedouble-entrysystemusesaseriesofledgeraccounts.(分类帐帐户)Aledgeraccountiscreatedfo
5、reverycategoryofincome,expenditure,assetandliability,plusthecapitalaccount.Ledgeraccountsarerepresentedby‘T-accounts’.TheTaccountisarepresentation ofascaleorbalance.”ReceiveDEBITGiveCREDITScaleorBalanceTaccountLeftSideReceiveDEBITRightSideGiveCREDITT-accountT-account:asimplestformofanacco
6、unt,usedtoillustratetheeffectoftransaction.AccountnameDebitentries(leftside)Creditentries(rightside)ExercisesDouble-entryaccountingmeanstorecordthedualeffectsofeachbusinesstransaction.Eachtransactionaffectsatleasttwoaccounts.Totaldebitsmustequaltotalcredits.Costaccounting（P40）isamanagemen
7、tinformationsystemwhichestablishesstockvaluation,profitsandbalancesheetitemsaswellasasystemforplanning,controlanddecisionmaking.Costaccountinginvolvescalculatingthecosts,sothatthecompanymanagerscanknowwhatpricestochargeforparticularproductsandservicesandwhicharethem
