原创力文档- 35
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- 2016-12-28 发布于湖南
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Chapter 1 An overview of Accounting
Learning 0bjectives：
After learning this chapter，the students should：
1．Understand the definition of accounting．
2．Identify the qualitative characteristics of accounting information．
3．Figure 0ut the basic elements of financial statements and equations
5．Comprehend the basic accounting assumptions．
6．Understand the important accounting principles．
Words:
Financial accounting; Reliability; Relevance; Comparability; Consistency
Timeliness; Understandability; Conservatism; Materiality;Industry practices
Assets; Liabilities; Equity; Revenues; E
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