实用会计英语 郭梅 郭丽芳 实用会计英语新.pptVIP

实用会计英语 主编 郭丽芳 郭梅 Unit 1 General Introduction to Accounting Study Objective Explain what accounting is. Explain the history of accounting Identify users and uses of accounting Explain the accounting assumption Understand the accounting working principles Do you know why does the accountant know the exact number of the sheep? How does the shepherd know the accountant’s job? What is accounting? The function of accounting Accounting is a basic and vital element in every modern business. Accounting links decision makers with economic activities and (with) the results of their decisions. Owned by one person Simple to establish Owner controlled Tax advantages Owned by more than one person Simple to establish Shared control Broader skills and resources Tax advantages Organized as a separate legal entity and owned by stockholders Easy to transfer ownership Easier to raise funds No personal liability § 1.3 Accounting Principles Accounting Assumptions Accounting Principles Basic Principles Principles about Measurement and Presentation The Principle about Considerations Accounting Assumptions Accounting entity assumption Going concern assumption Money measurement assumption Accounting period assumption Accounting entity assumption Going concern assumption Money measurement assumption Accounting period assumption Accounting Principles Accounting Principles Accounting Principles Unit 2 Accounting Equation  And Double-Entry Study Objective Describe the chart of accounts and recognize commonly used accounts. Define double-entry system and state the rules for double entry. State all the steps in the accounting cycle. Apply the steps for transaction analysis and processing to simple transactions. Why does the accountant mark the drawers with DEBIT and CREDIT? What is the meaning of that? What is Chart of Account Title ? What is an Account ? What are the types of accounts ? What is Chart of Account Title ?  A chart of account t