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1、Chapter3Basicaccountingterminology 一 IntroductionManagersneedtohaveabasicunderstandingoffinanceandaccountingtomakefulluseoffinancialinformation page65 66 Almostallreasonsforbusinessfailureinvolvefinance page66 3 Accountingisrequestedtokeepupwithchangingconditionanddemandsofbusiness 4 Basicaccounting
2、informationandknowledgemustbemasteredtomakedecisions 二 Managementbyobjective MBO 目标管理 Managers sobjectivesmustmatchwithauthority Managementbuyout MBO 管理层收购 四 Managementbyexception MBE Areasthatexhibitmajorvariationstobudgetsarepaidmuchmoreattentionsbymanagements 五 AccountingentityBusinessandpersonal
3、transactionsshallbekeptapart Soletraderpartnership personal drawings capital company personal CapitalSharecapital股本 Dividends红利 六 Whatisaccounting Accountingisasystematicnumberrecordoftheaffairsofabusiness step1sourcedocuments原始凭证 Sourcedocuments step2journals step4 journals Ledgeraccounts Financialstatement 日志 分类帐 总帐 Report step3 七 ThreemajoraccountingstatementsBalancesheet 平衡表 astatementofassetsandliabilities 资产负债表 bstatementofnetworth 净值表 cstatementofowners equity 所有者权益表 资产负债表BALANCESHEETNAMEOFENTERPRISE xxxxASOF MONTH DATE
