chapter1会计英语.pptVIP

会计英语电子教案制作者：葛军、戴维、林涛科学出版社出版发行 Chapter 1 An Introduction to Accounting Outline of Chapter 1 The Nature of Accounting The History and Development of Accounting Users of Accounting Information Accounting Profession The Accounting Standards Setting Bodies Generally Accepted Accounting Principles 1.1 The Nature of Accounting 1.1 The Nature of Accounting 1.2 The History and Development of Accounting Accounting records date back to the ancient civilizations of China, Babylonia, Greece and Egypt. Financial Accounting Managerial Accounting Specialized fields of accounting auditing, cost accounting, tax accounting, budgetary accounting, governmental and non-for–profit accounting, human resources accounting, environmental accounting, social accounting, international accounting. 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 The Accounting Standards Setting Bodies 1.6 Generally Accepted Accounting Principles 1.6 Generally Accepted Accounting Principles 1.6 Generally Accepted Accounting Principles Summary of Learning Objectives  * * (1) The language of business Accounting uses its own special words and symbols to communicate financial information that is intended to be useful for economic decision making by managers, shareholders, creditors and many others. So accounting is an information system that identifies, measures and records business activities, processes the infor-mation of those activities into reports and financial statements, and communicates these findings to decision-makers. (2) the relationship of accounting and bookkeeping including system design, cost analysis, auditing, tax preparation a small, simple part of accounting (mechanical and repetitive) be interested in finding trends and studying the effects of different alternatives the means of recording transactions and keeping record analysis, interpretation, and use of information a process of accounting Accounting Bookkeeping Individual Bu