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financial accouting chapter1金融会计英文原版课件(含解说注释).ppt

financial accouting chapter1金融会计英文原版课件(含解说注释).ppt

ID：57057426

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页数：25页

时间：2020-07-30

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1、FinancialAccountingFourteenthEditionWilliamsHakaBettnerCarcelloMcGraw-Hill/IrwinCopyright©2010byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Accounting:InformationforDecisionMakingChapter11-2AccountingInformationTheAccountingProcessDecisionMakersEconomicActivitiesActions(decisions)Accou

2、ntinglinksdecisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.ReportedResultsofActions(decisions)TypesofAccountingInformationFinancialManagementTaxAccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopacc

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4、formationSystemFinancialInformationProvidedProfitabilityFinancial positionCashflowsAlthoughmuchaccountinginformationclearlyisessentialtobusinessoperations,managementstillhasmanychoicesastothetypesandamountofaccountinginformationtobedeveloped.DeterminingInformationNeedsBasicFunctionsofanA

5、ccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.ComponentsofInternalControlControlEnvironmentRiskAssessmentControlActivitiesInformationandCommunicationMonitoringExternalUsersofAccounting

6、InformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSuppliersCustomersTradeassociationsGeneralpublicProvidespecificinformationabouteconomicresources,claimstoresources,andchangesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffut

7、urecashflows.Providegeneralinformationusefulinmakinginvestmentandcreditdecisions.ObjectivesofExternalFinancialReportingObjectivesofExternalFinancialReportingTheprimaryfinancialstatements.BalanceSheetStatementofCashFlowsIncomeStatementCharacteristicsofExternallyReportedInf

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