《国际商业中的会计 ACCOUNTANT IN BUSINESS》课件PPT08 The role of accounting.ppt

Topic list Study guide: First: the purpose of accounting information Second: nature, principles and scope of accounting Third: The regulatory system Third: the regulatory system The fifth: the main business financial systems Sixth: manual and computerizedaccounting systems Seventh: databases and spreadsheets End of Chapter 8 ? The McGraw-Hill Companies, Inc., 2002 Slide 8-* McGraw-Hill/Irwin 8 The role of accounting 1: the purpose of accounting information 2: nature, principles and scope of accounting 6: manual and Computerized Accounting systems 7: databases and spreadsheets 4: control over business transactions 5: the main business Financial systems 3: the regulator system 1:The history and function of accounting in business 3: Financial systems, procedures and IT applications 2: Law and regulation governing 4: Accounting and finance functions within business Users of financial statements and accounting information Qualities of good accounting information The structure of accounting function What is accounting? The need for accounts 1: financial accounting and management accounting 2: the application of information 3: financial management 4: auditing 5: other departments and sections Company law Accounting concepts and individuals judgment Accounting standards The European Union Other international influences Generally accepted accounting practice (GAAP) introduction 1: company law 2: accounting concepts and individual judgment 3: UK accounting standards 4:the European Union 5: international accounting standards board 6: GAAP 7: true and fair view Processor Storage Output Fourth: control over business transactions 1: office organization 2: policies 3: business transactions 4: control over transactions 5: financial control procedures Controlling the Sales cycle Controlling cash Control the payroll system The purchases And sales cycles 1: accounting packages 2: manual systems v computerized systems 3: coding 4: modules 5: integrated software 1: o