实用会计英语 第二版 高职高专会计与电算化会计类 李海红Chapter 1 General View of Accounting.pptVIP

Introduction of accounting Accounting Profession Public Accountants The Work of Public Accountants Work for their own compay Work for other accouting companies provide accounting services to individuals, businesses, and governments Concentrate on tax matters Specialize in forensic accounting Government Accountants The Work of Government Accountants Keep and examine the records of government units administer and formulate budgets, to track costs and to analyze programs They must follow special procedures and regulations and reports for government officials Management Accountants Work of Management Accoutants Provide the management advice about capital budgeting and business analysis Record and analyze the financial accounting information, market share, competition, and expansion opportunities of the company Internal Auditors Work of Internal Auditors Take training to keep skills up to date. Create and develop auditing systems for companies or agencies. Conduct research to learn auditing needs for companies or individuals. Determine and record the value of real property. Analyze the financial data and records to ensure that they comply with legal and financial standards. check accounting ledgers and financial statements within companies WE ARE SAILING RIGHT ALONG!! 2 2 1-* General View of Accounting CHAPTER 1 Introduction of accounting * Second oldest profession * Participated in the development of nations, trade, finance, money and banking * Double-entry bookkeeping fueled the Renaissance Luca Pacioli (1445-1517) Summa di Arithmetica treatise on book-keeping People have understood accounting on a scientific principle in Italy Introduction of accounting John Gouge, 1543 The first known English book on accounting A Profitable Treatyce called the Instrument or Boke to learn to know the good order of the kepying of the famouse reconynge, called in Latyn, Dare and Habdare, and, in Englysh