《会计学原理》课程教学课件（英文讲稿）Chapter 1 Accounting and Its Environment

Chapter 1Accounting and ItsEnvironmentThe role of AccountingUsers of Accounting InformationThe history of AccountingTypes of Business OrganizationsAccounting Concepts and Principles

Chapter 1 Accounting and Its Environment  The role of Accounting  Users of Accounting Information  The history of Accounting  Types of Business Organizations  Accounting Concepts and Principles

Accounting -The Language of BusinessAccounting is the infomation system that.measures business activities,processes data into reports, andcommumicates results to decision makers

TheRoleofAccounting inBusiness(1)Good managers plan for the futureThey develop a budgetA budget is a formal plan stated inmonetary terms

The Role of Accounting in Business(1)  Good managers plan for the future.  They develop a budget.  A budget is a formal plan stated in monetary terms

F1010g4eAccounting's Role in BusinessGood managers plan for the futureThey develop a budgetA budget is a formal planstated in monetary terms

The Role of Accounting(2)Accountinghelp banks to decide towhomthey will lend moneyAccounting provides information that helpinvestorspick stocks

The Role of Accounting(2)  Accounting help banks to decide to whom they will lend money.  Accounting provides information that help investors pick stocks

Prologue:Accounting's Role in BusinessAccounting helps banks decideto whom they will lendmoneyAccounting provides informationthat helps investors pick stocks

Accounting's Role inBusinessPrivate AccountingBudgetingInformation systems designCost accountingInternal auditing

Prologue:Accounting's Role in BusinessPublic AccountingAssuranceConsultingservicesincludingTaxauditingaccounting

Users of accounting information:DecisionMakersIndividualsBusinessesInvestorsandcreditorsGovernment regulatory agenciesTaxing authoritiesNonprofit organizationsOther users

Users of accounting information: Decision Makers  Individuals  Businesses  Investors and creditors  Government regulatory agencies  Taxing authorities  Nonprofit organizations  Other users

Who Uses AccountingInformation?GovernmentIndividualsregulatoryagenciesTaxingBusinessesauthoritiesNonprofitInvestors andcreditorsorganizations