会计学-企业决策基础-14版-PPT01.pptVIP

Financial Managerial Accounting Learning Objective Types of Accounting Information Learning Objective Accounting Systems Basic Functions of an Accounting System Components of Internal Control Learning Objective External Users of Accounting Information Objectives of External Financial Reporting Characteristics of Externally Reported Information Learning Objective Users of Internal Accounting Information Board of directors Chief executive officer CEO Chief financial officer CFO Vice presidents Business unit managers Plant managers Store managers Line supervisors Objectives of Management Accounting Information Characteristics of Management Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Integrity of Accounting Information Learning Objective Careers in Accounting End of Chapter 1 Financial and Managerial Accounting The Basis for Business Decisions 14th Edition Williams Haka Bettner Carcello 3 Not all transactions entered into by a business entity are capable of being recorded. The first task for accountants is to identify those economic events that can be recorded in the accounting system. Once the necessary economic information has been accumulated in a readable format, decision makers use this information to improve the decision-making process. Decisions made will impact future economic activities which will then find their way into the data accumulation process. 3 Broadly speaking, accounting information can be placed into one of three categories: Financial accounting information, primarily used by external parties; managerial accounting information, used by persons within the organization to help manage and control business processes; or tax information, used to help organizations complete obligations to report to the Internal Revenue Service and other regulatory agencies. 3 Investors, creditors, owners, customers, and regulatory agencies are external u