沃顿商学院会计选读讲义.pdf

Chapter 1 Chapter 1 Introduction to Accounting Introduction to Accounting and Business and Business Accounting, 21st Edition Warren Reeve Fess Contents Contents Contents 1. Nature of a Business 2. The Role of Accounting in Business 3. Profession of Accounting 4. Accounting Principles 5. Assets, Liabilities and Owner’s Equity 6. Business Transactions and the Accounting Equation 7. Financial Statements Business 企业 Business 企业 Business 企业 A business 企业is an organization in which basic resources (inputs), such as materials and labor, are assembled and processed to provide goods or services (outputs) to customers. Types of Businesses Manufacturing Business Manufacturing Business Manufacturing Business 生产性企业 生产性企业 生产性企业 Product Product Product General Motors Cars, trucks, vans General Motors Cars, trucks, vans Intel Computer chips Intel Computer chips Boeing Jet aircraft Boeing Jet aircraft Nike Athletic shoes and apparel Nike Athletic shoes and apparel Coca-Cola Beverages Coca-Cola Beverages Sony