- 1、本文档共30页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
Unit 1 Introduction to Accounting 1.Definition of Accounting 2.Users and classifications of Accounting 3.Accounting Assumptions and Principles 4.Financial Statements What is Accounting? Bean-counting? Hero of action? Art ? Technique? Your answer? Early accounting & modern accounting What is Accounting? Accounting is an information system that identifies, records, and communicates the economic events (transactions) of an organization to interested users for the purpose of decision-making. Process of accounting Users and Classification Accounting assumption Only transaction data that can be expressed in terms of money be included in the accounting records. Every economic entity must be separately identified and accounted for. The economic life of a business can be divided into artificial time periods The enterprise will remain in operation in the foreseeable future unless sufficient and negative proofs are provided to stop it. Accounting Principles It requires that assets are recorded at cost when they’re obtained or the expenses incurred on acquisition rather than fair market value. It requires that revenues or expenses to be recorded when revenue are actually realized and when expenses are incurred, rather than when cash is received. It is also called accrual basis accounting. It requires that revenues have to be matched with related expenses or costs in accounting. Financial statements Financial statements are the final product of the accounting process. Relationship of financial statements Summary 1.Definition of Accounting 2.Users and Classifications of Accounting 3.Accounting Assumptions and Principles 4.Financial Statements Questions 1.Financial accounting only provide useful information to internal users. 2. Valuing assets at their liquidation value rather than their cost is inconsistent with which of the following: a. Time period assumption b. Matching principle c. Going concern assumption d. Materiality constraint 1.F
您可能关注的文档
- 货币银行学第五章 货币供求和货币均衡.ppt
- 货币银行学第一章_货币和货币制度.ppt
- 货币银行学第八章 国际收支与内外均衡.ppt
- 货币银行学第九章 银行的组织、管理及发展.ppt
- 货币银行学第十二章_金融发展与金融改革.ppt
- 货币银行学第十三章 金融创新与金融监管.ppt
- 货币银行学第十一章 银行挤兑理论与存款保险制度.ppt
- 货币银行学第十章 银行信贷与货币创造.ppt
- 会计英语 全套课件.ppt
- 会计英语unit 3 Recording Business Transactions Double-Entry System.ppt
- GB/T 40096.6-2024就地化继电保护装置技术规范 第6部分:母线保护.pdf
- 《GB/T 40096.6-2024就地化继电保护装置技术规范 第6部分:母线保护》.pdf
- GB/T 43980-2024口译服务 医疗口译要求.pdf
- 中国国家标准 GB/T 43980-2024口译服务 医疗口译要求.pdf
- 《GB/T 43980-2024口译服务 医疗口译要求》.pdf
- GB/T 17215.301-2024电测量设备(交流) 特殊要求 第1部分:多功能电能表.pdf
- 《GB/T 17215.301-2024电测量设备(交流) 特殊要求 第1部分:多功能电能表》.pdf
- 中国国家标准 GB/T 17215.301-2024电测量设备(交流) 特殊要求 第1部分:多功能电能表.pdf
- 中国国家标准 GB/Z 43973-2024非介入式负荷监测(NILM)系统用感知装置.pdf
- GB/Z 43973-2024非介入式负荷监测(NILM)系统用感知装置.pdf
文档评论(0)