财务会计概念与应用Lectu.pptxVIP

COPYRIGHT ? 2008 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license.1Chapter 1Accounting Information: Users and UsesAlbrecht, Stice, Stice, Swain第1页，共11页。 2The Purpose of AccountingAccounting:Accumulates financial dataMeasures financial performanceCommunicates financial informationInformed decisions can be made第2页，共11页。 3What are the Functions of anAccounting System?Analyze business events to determine if information should be captured by the accounting system.Day-to-day keeping track of things.Use summa