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ID:57057426
大小:2.31 MB
页数:25页
时间:2020-07-30
《financial accouting chapter1金融会计英文原版课件(含解说注释).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、FinancialAccountingFourteenthEditionWilliamsHakaBettnerCarcelloMcGraw-Hill/IrwinCopyright©2010byTheMcGraw-HillCompanies,Inc.Allrightsreserved.Accounting:InformationforDecisionMakingChapter11-2AccountingInformationTheAccountingProcessDecisionMakersEconomicActivitiesActions(decisions)Accou
2、ntinglinksdecisionmakerswitheconomicactivities¾andwiththeresultsoftheirdecisions.ReportedResultsofActions(decisions)TypesofAccountingInformationFinancialManagementTaxAccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopacc
3、ountinginformationandtocommunicatethisinformationtodecisionmakers.InformationUsersInvestorsCreditorsManagersOwnersCustomersEmployeesRegulators-SEC-IRS-FTCDecisionsSupportedPerformanceevaluationsStockinvestmentsTaxstrategiesLaborrelationsResourceallocationsLendingdecisionsBorrowingIn
4、formationSystemFinancialInformationProvidedProfitabilityFinancialpositionCashflowsAlthoughmuchaccountinginformationclearlyisessentialtobusinessoperations,managementstillhasmanychoicesastothetypesandamountofaccountinginformationtobedeveloped.DeterminingInformationNeedsBasicFunctionsofanA
5、ccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.ComponentsofInternalControlControlEnvironmentRiskAssessmentControlActivitiesInformationandCommunicationMonitoringExternalUsersofAccounting
6、InformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSuppliersCustomersTradeassociationsGeneralpublicProvidespecificinformationabouteconomicresources,claimstoresources,andchangesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffut
7、urecashflows.Providegeneralinformationusefulinmakinginvestmentandcreditdecisions.ObjectivesofExternalFinancialReportingObjectivesofExternalFinancialReportingTheprimaryfinancialstatements.BalanceSheetStatementofCashFlowsIncomeStatementCharacteristicsofExternallyReportedInf
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