《会计学企业决策基础第16版教学课件 Chap001》由会员分享,可在线阅读,更多相关《会计学企业决策基础第16版教学课件 Chap001(25页珍藏版)》请在金锄头文库上搜索。
1、 TheBasisforBusinessDecisionsSixteenthEdition心丿WilliamsHakaBettner“Carcello/PowerPointAuthors:SusanCoomerGalbreath,Ph.D.CPACharlesW.CaldwelLD.BA,CMAJonABookerPh.D.,CPA,CACynthiaJRooney;Ph.D.,CPAHcoeriiunnsCopviatezpizTciCueticorpesneHcoeriiunnsAccountingInformationforDecisionMakingChapter1PowerPoint
2、Authors:SusanCoomerGalbreath,Ph.D.CPACharlesW.CaldwelLD.BA,CMAJonABookerPh.D.,CPA,CACynthiaJRooney,Ph.D.,CPATheAccountingProcessAccountinglinksdecisionmakerswitheconomic|Accountingactivities一and【Informationwiththeresultsoftheirdecisions.EconomicActivitiesReportedActiDecisionR哀亘葛董言互fctionsdecisionslM
3、akers(decisions心TypesofAccountingInformationc(A1之万T/Accounting3ystemsFinancialDecisionsInformationSupportedProvided*Performance*Profitabilityevaluations*Financial“Stockpositioninvestments*CustomerssCashflows*Taxstrategies*Employees*Laborrelations*Regulators*Resource-SECallocations-RS*Lending-FTCdeci
4、sions*BorrowingInformationUsers*Investors*Creditors*Wanagers*OwnersLDeterminingInformationNeeds2E聿蒯IntetnalRevenueSetviceE沥河Althoughmuchaccountinginformationclearlyisessentialtobusinessoperations,managementstillhasmanychoicesastothetypesandamountofaccountinginformationtobedeveloped.山BasicFunctionsof
5、an氛】Accounting3System心水0InterpretClassify弯andrecord一一一similarbusinesstransactionstransactions.intousefulreports.自Summarizeandcommunicateinformationtodecisionmakers:.国ComponentsofInternalCnh十劝门一Control虞鳌挪二c蠹Environment踵一汀魍亨蟾aRisk_多、唇Assessment霆营】麓ControlActivitiesInformationandCommunicationMonitoring国ExternalUsersofAccountingInfXaation【Owners“*Creditors*Potentialinvestors“*Laborunions“*Governmentalagencies“*Suppliers“*Customers“Tradeassociations“*Generalpublic