会计学原理第一张总结.docVIP

Summary The purpose and importance of accounting in the information age We live in the information age, where that information and its reliable impact s the financial well-being of us all Accounting is an information and measurement system that identifies record s and communicates relevant and comparable information about an organization’s business activities. Users and users of accounting Accounting is often called the language of business because all organization s set up an accounting information system to communicate data to make people make better decision .the accounting system serves many kinds of users ,who can be divided in two groups ;external users and internal users External users of accounting information are not directly involved in running the organization .they include shareholders lenders directors ,customers suppliers ,regulators lawyer ,brokers ,and press .external users have limited access to an organization information .yet their business decision depend on information that is reliable ,relevant and comparable .internal users of accounting information are those directly involved in managing and operating an organization .they use the information to help improve the efficiency and effectiveness of an organization .they are several types of internal users and many are managers of key operating activities . Opportunities in accounting and relevant fields Accounting information affects many aspects of our lives .when we earn money ,pay taxes ,invest savings ,budget earnings ,and plane for future ,we are influenced by accounting .accounting has four board areas of opportunities : financial ,managerial ,taxation and accounting –related why ethics are crucial to accounting The goal of accounting is to provide useful information for decision .for information to be useful, it should be trusted .this demand ethics in accounting .ethics are beliefs that distinguish right form wrong .they are accepted standards of bad and good behavior Generall