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ID:50092374
大小:169.00 KB
页数:8页
时间:2020-03-04
《基础会计英文版课件第二版郭桂杭 ISBN9787566307125 PPTIntroduction.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、IntroductionWhatisAccountingAccountingisthelanguageofbusiness.Itistheprocessofanalyzing,classifying,summarizing,andinterpretingbusinesstransactionsinfinancialormonetaryterms.ABriefHistoryofAccountingPreludeperiodTyingknotsonropesMakingmarksonthewallCountwithpebblesBirthofBookkeepingSingle-entrybook
2、keepingDevelopmentofBookkeepingDouble-entrybookkeepingEstablishmentasasocialscienceTrueandfairviewGAAPUnificationoftheaccountingstandardsIASsetbytheIASBScienceofmanagementCPAManagerialaccountingABriefHistoryofAccountingTheReformofChina’sAccountingSystemTheaccountingsystemundertheplannedeconomyThefi
3、rstAccountingLawNeedfortheunificationofouraccountingprincipleswithforeignonesBasicunificationFurtherunificationAccountingandBookkeepingBookkeepingmeanstherecordingoftransactionsAccountingincludesbookkeepingbutgoeswellbeyondit,includingthedesignofefficientaccountingsystems,theperformanceofaudits,the
4、developmentofforecasts,etc.ClassificationofAccountingPrivateAccountingvsPublicAccountingFinancialAccountingvsManagerialAccountingApproachtotheStudyofAccountingThreebasicformsofbusinessownershipSoleproprietorshipPartnershipCorporation
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