1GGH安装作业指导书005 (278).pptVIP

accounting computerization Content Description WHAT IS ACCOUNTING? ●Quite simply, accounting is a language: a language that provides information about the financial position of an organization. When you study accounting you are essentially learning this specialized language. By learning this language you can communicate and understand the financial operations of any and all types of organizations. Operating Information ●This is the information that is needed on a day-to-day basis in order for the organization to conduct its business .Operating information is what constitutes the greatest amount of accounting information and it provides the basis for the other two types of accounting information. Financial Accounting Information ● This type of information would be very difficult to extract if every company used a different system for recording their financial position. Financial accounting information is subject to a set of ground rules that dictate how the information is reported and this ensures uniformity. Managerial Accounting Information ●Financial information is used to set budgets, analyze different options on a cost basis, modify plans as the need arises, and control and monitor the work that is being done. Summary ●By learning accounting you learn these rules and can then communicate financial information with others in a comprehensible and comparable manner. * * *