会计学原理---(英文授课)课堂-PPT--Chapter1PPT课件下载推荐.ppt
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ACCOUNTINGINBUSINESS,Chapter1,IdentifyingSelecttransactionsandevents,RecordingInput,measureandclassify,CommunicatingPrepare,analyzeandinterpret,IMPORTANCEOFACCOUNTING,Accounting,C1,USERSOFACCOUNTINGINFORMATION,ExternalUsers,LendersShareholdersGovernments,ConsumerGroupsExternalAuditorsCustomers,InternalUsers,ManagersOfficers/DirectorsInternalAuditors,SalesStaffBudgetOfficersControllers,C2,USERSOFACCOUNTINGINFORMATION,ExternalUsers,Financialaccountingprovidesexternaluserswithfinancialstatements.,InternalUsers,Managerialaccountingprovidesinformationneedsforinternaldecisionmakers.,C2,OPPORTUNITIESINACCOUNTING,FinancialPreparationAnalysisAuditingRegulatoryConsultingPlanningCriminalinvestigation,ManagerialGeneralaccountingCostaccountingBudgetingInternalauditingConsultingControllerTreasurerStrategy,TaxationPreparationPlanningRegulatoryInvestigationsConsultingEnforcementLegalservicesEstateplans,Accounting-related,LendersConsultantsAnalystsTradersDirectorsUnderwritersPlannersAppraisers,FBIinvestigatorsMarketresearchersSystemsdesignersMergerservicesBusinessvaluationHumanservicesLitigationsupportEntrepreneurs,C3,ACCOUNTINGJOBSBYAREA,C3,Beliefsthatdistinguishrightfromwrong,Acceptedstandardsofgoodandbadbehavior,ETHICS-AKEYCONCEPT,C4,Identifyethicalconcerns,Analyzeoptions,Makeethicaldecision,Usepersonalethicstorecognizeethicalconcern.,Considerallgoodandbadconsequences.,Choosebestoptionafterweighingallconsequences.,ETHICS-AKEYCONCEPT,C4,Financialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples（GAAP）.,GENERALLYACCEPTEDACCOUNTINGPRINCIPLES,RelevantInformation,Affectsthedecisionofitsusers.,ReliableInformation,Istrustedbyusers.,ComparableInformation,Ishelpfulincontrastingorganizations.,C5,TheSecuritiesandExchangeCommissionisthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic.,SETTINGACCOUNTINGPRINCIPLES,FinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificprinciples.,TheInternationalAccountingStandardsBoard（IASB）issuesInternationalFinancialReportingStandardsthatidentifypreferredaccountingpracticestocreateharmonyamongaccountingpracticesofdifferentcountries.,C5,PRINCIPLESANDASSUMPTIONSOFACCOUNTING,CostPrincipleAccountinginformationisbasedonactualcost.Actualcostisconsideredobjective.,MatchingPrincipleAcompanymustrecorditsexpensesincurredtogeneratetherevenuereported.,FullDisclosurePrincipleAcompanyisrequiredtoreportthedetailsbehindfinancialstatementsthatwouldimpactusersdecisions.,C5,PRINCIPLESANDASSUMPTIONSOFACCOUNTING,C5,FORMSOFBUSINESSENTITIES,SoleProprietorship,Partnership,Corporation,*ProprietorshipsandpartnershipsthataresetupasLLCsprovidelimitedliability.,CHARACTERISTICSOFBUSINESSES,Ownersofacorporationarecalledshareholders（orstockholders）.Shareholdersarenotpersonallyliableforcorporateacts.Whenacorporationissuesonlyoneclassofstock,wecallitcommonstock（orcapitalstock）.,CORPORATION,SARBANES-OXLEY（SOX）,CongresspassedtheSarbanes-OxleyActtohelpcurbfinancialabusesatcompaniesthatissuetheirstocktothepublic.Managementmustissueareportstatingthatinternalcontrolareeffective.Auditorsmustverifytheeffectivenessofinternalcontrols.,TRANSACTIONANALYSISANDTHEACCOUNTINGEQUATION,Assets,=,Liabilities,+,Equity,AccountingEquation,A1,Land,Equipment,Buildings,Cash,Vehicles,StoreSupplies,NotesReceivable,AccountsReceivable,Resourcesownedorcontrolledbyacompany,ASSETS,A1,TaxesPayable,WagesPayable,NotesPayable,AccountsPayable,LIABILITIES,Creditorsclaimsonassets,A1,EqualtoAssetsMinusLiabilities（NetAssets）,EQUITY,OwnersClaimsonAssets,A,EXPANDEDACCOUNTINGEQUATION,A1,TRANSACTIONANALYSISEQUATION,TheaccountingequationMUSTremaininbalanceaftereachtransaction.,A2,TRANSACTIONANALYSIS,Theaccountsinvolvedare:
@#@
（1）Cash（asset）
（2）OwnerCapital（equity）,ChuckTaylorinvests$30,000cashtostartaconsultingbusiness.,A2,TRANSACTIONANALYSIS,ChuckTaylorinvests$30,000cashtostartaconsultingbusiness.,A2,Theaccountsinvolvedare:
@#@
（1）Cash（asset）
（2）Supplies（asset）,TRANSACTIONANALYSIS,Purchasedsuppliespaying$2,500cash.,A2,TRANSACTIONANALYSIS,Purchasedsuppliespaying$2,500cash.,A2,Theaccountsinvolvedare:
@#@
（1）Cash（asset）
（2）Equipment（asset）,TRANSACTIONANALYSIS,Purchasedequipmentfor$26,000cash.,A2,TRANSACTIONANALYSIS,Purchasedequipmentfor$26,000cash.,A2,Theaccountsinvolvedare:
@#@
（1）Supplies（asset）
（2）AccountsPayable（liability）,TRANSACTIONANALYSIS,PurchasedSuppliesof$7,100andonaccount.,A2,TRANSACTIONANALYSIS,PurchasedSuppliesof$7,100andonaccount.,A2,Theaccountsinvolvedare:
@#@
（1）Cash（asset）
（2）Revenues（equity）,TRANSACTIONANALYSIS,Providedconsultingservicesreceiving$4,200cash.,A2,TRANSACTIONANALYSIS,Providedconsultingservicesreceiving$4,200cash.,A2,FINANCIALSTATEMENTS,LetspreparetheFinancialStatementsreflectingthetransactionswehaverecorded.,IncomeStatementStatementofOwnersEquityBalanceSheetStatementofCashFlows,P1,NetincomeisthedifferencebetweenRevenuesandExpenses.,Theincomestatementdescribesacompanysrevenuesandexpensesalongwiththeresultingnetincomeorlossoveraperiodoftimeduetoearningsactivities.,INCOMESTATEMENT,P1,Thenetincomeof$4,400increasesOwnersEquityby$4,400.,STATEMENTOFOWNERSEQUITY,P1,TheBalanceSheetdescribesacompanysfinancialpositionatapointintime.,BALANCESHEET,P1,STATEMENTOFCASHFLOWS,P1,1B-BUSINESSACTIVITIESANDTHEACCOUNTINGEQUATION,Therearethreemajortypesofactivitiesinanyorganization:
@#@FinancingActivitiesProvidethemeansorganizationsusetopayforresourcessuchasland,buildings,andequipmenttocarryoutplans.InvestingActivities-Aretheacquiringanddisposingofresources（assets）thatanorganizationusestoacquireandsellitsproductsorservices.OperatingActivitiesInvolveusingresourcestoresearch,develop,andpurchase,produce,distribute,andmarketproductsandservices.,C6,1A-RETURNANDRISKANALYSIS,Returnonassets（ROA资产收益率）isstatedinratioformasincomedividedbyassetsinvested.,Riskistheuncertaintyaboutthereturnwewillearn.,ReturnonAssets30YearBonds,A3,A4,ENDOFCHAPTER1,
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