会计学原理 第一章 ppt

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1、ACCOUNTINGINBUSINESSChapter1©2009TheMcGraw-HillCompanies,Inc.,AllRightsReservedCORECONTENTOFTHISCHAPTERI.WhoisaccountingII.WhdWhydoweneedaccountingIII.WhatareaccountinggpprincipplesandassumptionsIV.WhatisaccountingequationWhatisaccountingequationV.WhereisaccountinginformationreportedMcGraw‐Hill/Irw

2、inSlide2C11W1WHOISACCOUNTINGAccountingIdentiftifiyingSelecttransactionsandeventsRecordingInppyut,measureandclassifyCommunicatingPrepare,analyzeandinterpretMcGraw‐Hill/IrwinSlide3USERSOFACCOUNTINGC2INFORMATIONExternalUsersInternalUsers•LdLenders•CGConsumerGroups•Managers•SlStffSalesStaff•Shareholder

3、s•ExternalAuditors•Officers/Directors•BudgetOfficers•Governments•Customers•InternalAuditors•ControllersMcGraw‐Hill/IrwinSlide4C2USERSOFACCOUNTINGINFORMATIONExternalUsersInternalUsersFinancialaccountingprovidesManagerialaccountingprovidesexternaluserswithfinancialinformationneedsforinternalssaeestat

4、ements.decdecsoisionmaesakers.McGraw‐Hill/IrwinSlide5C3OPPORTUNITIESINACCOUNTINGFinaacancialMaaageanagerialTaaaoxation•Preparation•Generalaccounting•Preparation•Analysis•Costaccounting•Planning•Auditing•Budgeting•Regulatory•Regulatory•Internalauditing•Investigations•Consulting•Consulting•Consulting

5、•Planning•Controller•Enforcement•CiilCriminal•Treasurer•LliLegalservicesinvestigation•Strategy•EstateplansAccounting-related•Lenders•FBIinvestigators•Consultants•Marketresearchers•Analysts•Systemsdesigners•Traders•Mergerservices•Directors•Businessvaluation•Underwriters•Humanservices•Planners•Litiga

6、tionsupportMcGraw‐Hill/Irwin•Appraisers•EntrepreneursSlide6C3AACCOUNTINGJOBSBYAREAPrivateaccountingPublic60%accounting25%Government,not-for-profit,&education15%McGraw‐Hill/IrwinSlide72WHYDOWENEEDACCOUNTINGFORMSOFBUSINESSENTITIESSolePartnershipCorporationProprietorshipMcGraw‐Hill/IrwinSlide8CHARACTE

7、RISTICSOFBUSINESSESCharacteristicProprietorshipPartnershipCorporationBusinessentityyesyesyesLegalentitynonoyesLimitedliabilityno*no*yesUnlimitedlifeUnlimitedlifenonoyesBusinesstaxednonoyesOneownerallowedOne