2019会计学原理英文ppt课件Chapter_01ACCOUNTING IN BUSINESS.ppt

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1、ACCOUNTINGINBUSINESSChapter1IdentifyingSelecttransactionsandeventsRecordingInput,measureandclassifyCommunicatingPrepare,analyzeandinterpretIMPORTANCEOFACCOUNTINGAccountingC1USERSOFACCOUNTINGINFORMATIONExternalUsersLendersShareholdersGovernmentsConsumerG

2、roupsExternalAuditorsCustomersInternalUsersManagersOfficers/DirectorsInternalAuditorsSalesStaffBudgetOfficersControllersC2USERSOFACCOUNTINGINFORMATIONExternalUsersFinancialaccountingprovidesexternaluserswithfinancialstatements.InternalUsersManagerialacc

3、ountingprovidesinformationneedsforinternaldecisionmakers.C2OPPORTUNITIESINACCOUNTINGFinancialPreparationAnalysisAuditingRegulatoryConsultingPlanningCriminalinvestigationManagerialGeneralaccountingCostaccountingBudgetingInternalauditingConsultingControl

4、lerTreasurerStrategyTaxationPreparationPlanningRegulatoryInvestigationsConsultingEnforcementLegalservicesEstateplansAccounting-relatedLendersConsultantsAnalystsTradersDirectorsUnderwritersPlannersAppraisersFBIinvestigatorsMarketresearchersSystemsdesigne

5、rsMergerservicesBusinessvaluationHumanservicesLitigationsupportEntrepreneursC3ACCOUNTINGJOBSBYAREAC3BeliefsthatdistinguishrightfromwrongAcceptedstandardsofgoodandbadbehaviorETHICS-AKEYCONCEPTC4IdentifyethicalconcernsAnalyzeoptionsMakeethicaldecisionUsep

6、ersonalethicstorecognizeethicalconcern.Considerallgoodandbadconsequences.Choosebestoptionafterweighingallconsequences.ETHICS-AKEYCONCEPTC4Financialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples(GAAP).GENERALLY

7、ACCEPTEDACCOUNTINGPRINCIPLESRelevantInformationAffectsthedecisionofitsusers.ReliableInformationIstrustedbyusers.ComparableInformationIshelpfulincontrastingorganizations.C5TheSecuritiesandExchangeCommissionisthegovernmentgroupthatestablishesreportingrequ

8、irementsforcompaniesthatissuestocktothepublic.SETTINGACCOUNTINGPRINCIPLESFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificprinciples.TheInternationalAccountingStandardsBoard(IASB)issuesInternationalFi