专业英语会计学Chap001概述.pptVIP

WELCOME TO THE CLASS;Accounting in English ;Why choose the course?;What does the course provide?;Introduction to the course;TEXTBOOKFinancial Managerial Accounting;Language issue;Class Study Method---depending on your goal;Final examination;Question about the course?;;Learning Objectives;;Types of Accounting Information;Information Users Investors Creditors Managers Owners Customers Employees Regulators -SEC -IRS -EPA;Basic Functions of an Accounting System;Basic Functions of an Accounting System;External Users of Accounting Information;Provide information about economic resources, claims to resources, and changes in resources and claims.;Objectives of External Financial Reporting;Characteristics of Externally Reported Information;Users of Internal Accounting Information;Objectives of Management Accounting Information;Characteristics of Management Accounting Information;Integrity of Accounting Information;Integrity of Accounting Information;Integrity of Accounting Information;Integrity of Accounting Information;Case 1.1;After class learning guide;End of Chapter 1