Financial Accounting (5th) Weygandt, Kieso, Kimmel.ppt

Financial Accounting 财务会计 March 2010 Lecturer Assessment Textbook Financial Accounting (5th): Weygandt, Kieso, Kimmel This is US-base textbook Question References 任何一本中文的 财务会计 国际会计准则委员会: .uk 中国注册会计师协会: PWC: ACCA: AICPA: Chapter 1 Study Objectives What accounting is Uses and users of accounting Ethics as a fundamental business concept GAAP Monetary unit economic entity assumptions The accounting equation How business transactions affect the accounting equation Basic financial statements WHAT IS ACCOUNTING Accounting is an information system that Identifies （确认）, records（记录）, and