广外商英会计学基础课件1.pptVIP

Lecture1:IntroductiontoAccountingWhatisaccounting?Purposeofaccounting.Developmentofaccounting.Classificationsofaccounting.1

1.Whatisaccounting?Accountingistheprocessofanalyzing,classifying,summarizingandinterpretingbusinesstransactionsinfinancialormonetaryterms.2

BusinesstransactionsAbusinesstransaction/accountingtransactionisaneventthathasadirecteffectontheoperationofaneconomicunitandcanbeexpressedintermsofmoney.Examplesofbusinesstransactions.3

ThethreemajorfinancialstatementsBalanceSheet资产负债表IncomeStatement/Profit-and-lo