会计英语--The Financial Statements.pptVIP

? 2001 Prentice Hall Business Publishing Financial Accounting, 4/e Harrison Horngren CHAPTER 1 The Financial Statements ACCOUNTING - THE BASIS OF DECISION MAKING Accounting is the “language of business” Accounting is the information system that Measures business activities Processes that information into reports Communicates the results to decision makers THE ACCOUNTING SYSTEM: THE FLOW OF INFORMATION ACCOUNTING VS. BOOKKEEPING Bookkeeping is the procedural element of accounting that processes the accounting data DECISION MAKERS WHO USE ACCOUNTING INFORMATION Individuals Businesses I