会计专业英语Chap001.ppt

会计专业英语Chap001.ppt

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PowerPointAuthors:

SusanCoomerGalbreath,Ph.D.,CPACharlesW.Caldwell,D.B.A.,CMAJonA.Booker,Ph.D.,CPA,CIACynthiaJ.Rooney,Ph.D.,CPAMcGraw-Hill/IrwinTheBasisforBusinessDecisionsSixteenthEditionWilliamsHakaBettnerCarcelloCopyright2012TheMcGraw-HillCompanies,Inc.PowerPointAuthors:

SusanCoomerGalbreath,Ph.D.,CPACharlesW.Caldwell,D.B.A.,CMAJonA.Booker,Ph.D.,CPA,CIACynthiaJ.Rooney,Ph.D.,CPAMcGraw-Hill/IrwinAccountingInformationforDecisionMakingChapter11-3AccountingInformationTheAccountingProcessDecisionMakersEconomicActivitiesActions（decisions）Accountinglinksdecisionmakerswitheconomicactivitiesandwiththeresultsoftheirdecisions.ReportedResultsofActions（decisions）1-4TypesofAccountingInformationFinancialManagementTax1-5AccountingSystemsAnaccountingsystemconsistsofthepersonnel,procedures,technology,andrecordsusedbyanorganizationtodevelopaccountinginformationandtocommunicatethisinformationtodecisionmakers.1-6InformationUsersInvestorsCreditorsManagersOwnersCustomersEmployeesRegulators-SEC-IRS-FTCDecisionsSupportedPerformanceevaluationsStockinvestmentsTaxstrategiesLaborrelationsResourceallocationsLendingdecisionsBorrowingInformationSystemFinancialInformationProvidedProfitabilityFinancialpositionCashflows1-7Althoughmuchaccountinginformationclearlyisessentialtobusinessoperations,managementstillhasmanychoicesastothetypesandamountofaccountinginformationtobedeveloped.DeterminingInformationNeeds1-8BasicFunctionsofanAccountingSystemSummarizeandcommunicateinformationtodecisionmakers.Classifysimilartransactionsintousefulreports.Interpretandrecordbusinesstransactions.1-9ComponentsofInternalControlControlEnvironmentRiskAssessmentControlActivitiesInformationandCommunicationMonitoring1-10ExternalUsersofAccountingInformationOwnersCreditorsPotentialinvestorsLaborunionsGovernmentalagenciesSuppliersCustomersTradeassociationsGeneralpublic1-11Providespecificinformationabouteconomicresources,claimstoresources,andchangesinresourcesandclaims.Provideinformationusefulinassessingamount,timinganduncertaintyoffuturecashflows.Providegeneralinformationusefulinmakinginvestmentandcreditdecisions.ObjectivesofExternalFinancialReporting1-12ObjectivesofExternalFinancialReportingTheprimaryfinancialstatements.BalanceSheetStatementofCashFlowsIncomeStatement1-13CharacteristicsofExternallyReportedInformationAMeanstoanEndBroaderthanFinancialStatementsHistoricalinNatureResultsfromInexactandApproximateMeasuresBasedonGeneral-PurposeAssumptionUsefulnessEnhancedviaExplanation1-14UsersofInternalAccountingInformationBoardofdirectorsChiefexecutiveofficer（CEO）Chieffinancialofficer（CFO）VicepresidentsBusinessunitmanagersPlantmanagersStoremanagersLinesupervisors1-15TypicalSimpleOrganizationChartPlantAccountantsPlantManagersPlantAccountantsPlantManagersBusinessUnitManagersV.P.HumanResourcesV.P.InformationServicesChiefFinancialOfficer（CFO）ChiefExecutiveOfficer（CEO）BoardofDirectorsOwnersV.PEthicsControllerTreasurer1-16ObjectivesofManagementAccountingInformationTohelpachievegoalsandmissionsTohelpevaluateandrewarddecisionmakers1-17CharacteristicsofManagementAccountingInformationTimelinessIdentifyDecisionMakerOrientedTowardFutureMeasuresofEfficiencyandEffectivenessAMeanstoanEnd1-18InstitutionalFeaturesGenerallyAcceptedAccountingPrinciples（GAAP）FinancialAccountingStandardsBoardInternationalAccountingStandardsBoardSecuritiesandExchangeCommissionPublicCompanyAccountingOversightBoardAuditsofFinancialStatementsLegislation1-19ProfessionalOrganizationsAmericanInstituteofCertifiedPublicAccountantsInstituteofManagementAccountantsInstituteofInternalAuditorsAmericanAccountingAssociationCommitteeofSponsoringOrganizationsoftheTreadwayCommission（COSO）1-20Competence,JudgmentandEthicalBehaviorCertifiedPublicAccountant（CPA）CertifiedManagementAccountant（CMA）CertifiedInternalAuditor（CIA）Ethicalbehavioristhecornerstoneoftheaccountingprofession.1-21CareersinAccountingPublicAccountingManagementAccountingGovernmentalAccountingAccountingEducation1-22WhatAboutBookkeeping?

Bookkeepingistheclericalsideofaccountingtherecordingofroutinetransactionsandday-to-dayrecordkeeping.Professionalaccountantsareinvolvedmorewiththeinterpretationanduseofaccountinginformationthanwithitsactualpreparation.1-23ImNotAnAccountingMajorAccountingisthelanguageofbusiness,andtryingtorunabusinesswithoutunderstandingaccountinginformationisanalogoustotryingtoplaysportswithoutunderstandingtherules.1-24Ethics,Fraud&CorporateGovernanceCorporategovernanceentailscorporatestructuresandprocessesforoverseeingthecompanysaffairstoensurethatthecompanyisbeingmanagedwiththebestinterestsofshareholdersinmind.DennisKozlowsk