Chapter 1Accounting in Business 第一章商业会计 1.会计信息使用者 User of accounting information 1.外部信息使用者:External users of accounting information are not directly involved in runningthe External information userorganization. 银行Banks 储蓄贷款机构savings and loans 使用债权人消费合作社co-ops Lenders...
Fundamental accounting principles 2 会计学原理 概念整理 Chapter 1 Accounting in Business 商业会计 1. 会计信息使用者 User of accounting information 1. 外部信息使用者: External users of accounting information are not directly involved in running the External information user organization. 银行 Banks 储蓄...
- 3,000 - 3,000 Integrity Confidentiality Competence Objectivity Unit 7 Ethics in Accounting To be useful, accounting information must be objective and reliable. Management may be under pressure to report desired results and ignore or bend existing rules. Chapter 2 Recording Transactions Fundamental ...
Fundamentals of accounting 1.概念 accounting is guided by principles ,standards,concepts and assumptions。 2. 进行理论决策的指导方针 Ethics---a key concept 识别 分析 决策 Identity ethical concerns analyze options make ethical decision 3. Ethics of business and the social responsibility ...
All rights reserved.ACCOUNTING FOR RECEIVABLESChapter 099 - 2ACCOUNTS RECEIVABLEC1A rece 2、ivable is an amount due from another party. This graph shows recent dollar amounts of receivables and their percent of total assets for four well-known companies.9 - 3SALES ON CREDITC1On July 1, Tech...
Chapter 1 An Introduction to Accounting Fundamental Accounting 3 【【Learning Objectives Learning Objectives】】 1. Describe the function of accounting 2. Prepare simple financial statements 3. List the main fields of accounting 4. Explain the accounting principles and ...
Chapter 1Accounting in Business 第一章商业会计 1.会计信息使用者 User of accounting information 1.外部信息使用者:External users of accounting information are not directly involved in runningthe External information userorganization. 银行Banks 储蓄贷款机构savings and loans 使用债权人消费合作社co-ops Lenders...
Chapter 1 AccountinginBusiness McGraw-Hill/Irwin ©TheMcGraw-HillCompanies,Inc.,2005 Learningobjectives ▪1.Whyaccounting?▪2.Whatisaccounting?▪3.Ethicsinaccounting▪4.Accountingmodel/Accountingequation▪5.Transactionanalysisandrecording▪6.FinancialStatement▪7.Decisionanalysis:ROE&ROA •Case:...
This chapter presents the fundamental concepts of accounting. The four fundamental concepts of accounting, which have achieved general recognition over the last two or three centuries and which are now enshrined in Statement of Standard Accounting Practices No. 2 (SSAP2) Disclosure of Accounting ...
Why accounting? 2. What is accounting Language of business Help users to make better decision Information and measurement system To identify, record, and communicate business activities Provide relevant, reliable, and comparable information 2. What is accounting 2. What is accounting Financial and ...