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1、EnglishinAccountingProfession September,2009PartⅠFinancialAccountingChapter1.FinancialAccountingConceptualFrameworkWhatisAccounting?Accountingistheartofinterpreting,measuringandcommunicatingtheresultsofeconomicactivities.Accountinghasoftenbeencalledthelanguageofbusiness.Theuseofaccountinginforma
2、tionisnotlimitedtothebusinessworld.ChapterSkeletonLearningObjectives:Defineaccounting,financialaccounting,andfinancialstatement.Describeandprepareabalancesheet;defineassets,liabilities,andowners’equity.Explaintheaccountingbasesandassumptions.Describetheaccountingprinciplesandmeasurementbasesandqu
3、alitativecharacteristicsoffinancialaccountinginformation.1.1ThepurposeofAccountingandFinancialReportingAccountingmaybedescribedastheprocessofidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofthatinformation.Theoriginsofaccountingarege
4、nerallyattributedtotheworkofLucaPacioli,anItalianRenaissancemathematician.Therearemanytypesofaccountinginformation:FinancialAccountingManagerialAccountingTaxAccountingFinancialAccountingreferstoinformationdescribingthefinancialresources,obligations,andactivitiesofaneconomicentity(eitheranorganiza
5、tionoranindividual).FinancialAccountinginformationisdesignedprimarilytoassistinvestorsandcreditorsindecidingwheretoplacetheirscarceinvestmentresources.Abusinessisanorganzationinwhichbasicresources(inputs).Theobjectiveofmostbusinessistomaximizeprofits.Whatistheroleoffinancialaccountinginbusiness?T
6、hesimplestansweristhatfinancialaccountingprovidesinformationformanagerstouseinoperatingthebusiness.Inaddition,financialaccountingprovidesinformationtootherstakeholderstouseinassessingtheeconomicperformanceandtheconditionofthebusiness.Identifystakeholders(Internal:Owners,managers,employees,etc.Ext
7、ernal:Customers,creditors,government,etc.)Assessstakeholders’informationalneeds.Designtheaccountinginformationsystemtomeetstakeholders’needsPrepareaccountingreportsforstakeholders.Recordeconomicdataaboutbusinessactivit
