中山大学会计基本lesson01—en.pptVIP

Lesson 1Introduction To Accounting Task Team of FUNDAMENTAL ACCOUNTING Business School, Sun Yat-sen University Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Outline The nature of firm; The value of accounting; The Evolution of accounting; Accounting: A bird view Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Opening Story Everyone here is supposed to know the Outlaws of the Marsh; Question I: Who plays the role of “CFO” of the Marsh Mountain Liang? There are two; Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Opening Story Some other positions related to accounting; Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Opening Story Question II: Why does the Marsh Mountaion Liang need such positions as CFO and Chief Controller? We must know that the title of SHUIHUZHUAN is also translated as All Men are Brothers. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. The Value of Accounting Why does accounting exist in every organization? I explain this question in another way: what kind of unique value does accounting possess? The value must be fundamental and the society could not go without; Another way to explain: Darwinism; Natural selection and the fittest survive; Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. The Nature of Firm Although every organization needs accounting, we just talk about enterprise accounting for simplicity; What is the nature of firm? We discuss about human nature first; Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. The Nature of Man Ethic Man; Human Nature: Virtue vs. Evil; Confucis vs. Hsun Tzu Economic Man; The