Chapter 14 History of Accounting.pptVIP

And although they are not chartered accounts, they fulfill much the same role. In the USA, the equivalent is a certified public accountants CPA , who is a member of the Institute of Certified Public Accountants. Chapter 14 History of Accounting I. Open Questions 1. What is the reason that we should care about the history of accounting? 2. Why does accounting develop so quickly? 3. What are the two evolution periods of accounting through history? II. Teaching Plan This chapter will cover 3 hours. 2 hours for the introduction of background information and explanations of terms and the texts. And the other 1 hour for discussion and practice. III. Teaching Methods Translation of key sentences Paraphrasing of key words and expressions Explanation of new terms Summarizing of key passages Discussion of important issues Questions and answers: interaction between teachers and students IV. Background Accounting, as a systematic and sophisticated discipline, is playing a very important role in our modern society, whether in the accounting of corporation assets, or the calculating of domestic expenditure. Similar to other things, accounting also has its own history of evolution. Thanks to its modern importance, the history of accounting is also an issue that should draw much attention. V. Special Terms Accounting 会计，会计学 accounting is concerned with collecting, analyzing and communicating economic information. 会计学是与收集、分析、及交流经济信息相关的一门学科 Bookkeeping 记账 it is concerned with recording precisely what was happened when money or items of value move in or out of business, or indeed, within a business itself. 记账是指对记货币或者有价物在交易内部或者外部流动时所发生情况的准确记录。 Quotation 报价，牌价 an indication of the price at which a seller might be willing to offer goods for sale. 报价是对卖者出售产品价格的一种暗示。 Double entry bookkeeping 复式记账法，复式记账系统 a system of recording accounts where each transaction is shown as having an effect on both the debit column and the credit column of an account with the equal amount