* * Unit 1 Introduction to Accounting 1.Definition of Accounting 2.Users and classifications of Accounting 3.Accounting Assumptions and Principles 4.Financial Statements What is Accounting? Bean-counting? Hero of action? Art ? Technique? Your answer? Early accounting modern accounting What is Accounti...
2.Accountingequation •Asset=liability+owner’sequity•TheElementsofAccounting：•Assets资产•Liability负债•Equity权益•Income收入•Expenses费用•Profit利润 ASSETACCOUNTS LandBuildingsEquipment Cash AssetAccounts Supplies AccountsReceivable NotesReceivable PrepaidAccounts TheElementsofAccounting Assets 资产...
Managers also use CVP analysis to determine the total sales, in untis and dollars, needed to reach a target profit. For example, in our snack vending example, suppose Winston considers\$1,440per month the minimum acceptable net income. How many units will she have to sell to justify theado...
会计英语unit1introductiontoaccounting 系统标签: accountingunit会计revenueintroductionexpenses 1.DefinitionofAccounting2.UsersandclassificationsofAccounting3.AccountingAssumptionsandPrinciples4.FinancialStatements2021-8-241•Bean-counting?Heroofaction?•Art?Technique?•Youranswer?•Earlyaccounting&modernaccounting202...
The cost accounting system first accumulates costs and assigns them to organizational units. We will call each unit a department. There are two types of departments: (1)producing departments, where employees work on the organization’s products or services, and (2)service departments, which exist...
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Define accounting, describe the accounting process and define the diverse roles of accountants 定义会计学,描述会计过程并定义会计师的不同角色2. Explain the characteristics of the main forms of business organisation 说明商业机构的主要形式3. Understand the conceptual framework and the pu 2、rpose of ...
1.3: Objectives of Accounting 1.3.1: Maintenance of Records of Business Transaction 1.3.2: Calculation of Profit and Loss 1.3.3: Depiction of Financial position 1.3.4: Providing Accounting information To Users 1.4: Role of Accounting Study Important Questions for class 11 Accountancy Chapter 1 –...
international accounting standardsSummary Securities, securities markets, and securities transactions are regulated by public laws approved by Congress and the president. Government agencies and departments establish regulations by which they administer public laws. Each self-regulatory organization establishes ...
Notes Receivable:应收票据,借出去的钱对应的asset(员工借的钱) Account Receivable:客户借的钱 截屏2022-08-02 下午11.01.53.png 除了dividend是在宣布的瞬间,公司就需要留出钱来支付,也就是那一刻开始公司就欠股权人钱。其他promise都不应该入账,比如员工入职合同。