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1、Western Accounting Theory and Practice,Course Discription,The thicker the textbook, the more difficult the exam?,Page 2,2019年度注册会计师全国统一考试各科合格率分别为：会计12.87%；审计13.22%；财务成本管理14.50%；经济法16.69%；税法17.34%。2019年度所有科目的平均合格率为14.93%，与2019年度的平均合格率相当。 2019年度注册会计师全国统一考试各科合格率分别为：会计12.66%；审计8083人，13.95%；财务成本管理13466人，
2、18.41%；经济法20636人，17.09%；税法11249人，11.08%。2019年度所有科目的平均合格率为14.64%，与2019年度的平均合格率相当。 2019年度注册会计师全国统一考试各科合格率分别为：会计10.79%；审计15.06%；财务成本管理15.26%；经济法17.98%；税法13. 56。2019年度所有科目的平均合格率为14.53%，与2019年度的平均合格率相当。,Page 3,The thicker the textbook, the more difficult the exam?,Page 4,TEXTBOOK,Financial & Managerial A
3、ccounting: The basis for Business Decisions,Page 5,TEXTBOOK,Financial & Managerial Accounting: The basis for Business Decisions,THIS SEMESTER,Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 14 Chapter 15,Page 6,FAST REVIEW FOCUS ON CASE STUDY AND PRACTICE,Chapter 1 Accounting: Information
4、for Decision Making,Chapter Opener BEAR STEARNS Liquidity failure,Page 7,Subprime mortgage: A type of mortgage that is normally made out to borrowers with lower credit ratings.,Accounting Joke,A man takes a balloon ride at a local country fair. A fierce wind suddenly kicks up, causing the balloon to
5、 violently leave the fair and carry its occupant out into the countryside.,Page 8,Accounting Joke,Landing in a farmers field, the man is left with no clue how far he has flown or to where.,Page 9,Accounting Joke,Seeing a man walking down the street, he cries out: Excuse me, sir, can you tell me wher
6、e I am? Eyeing the man in the balloon the passer by says: You are in a downed balloon in a farmers field.” You must be an accountant, sir, replied the balloons unhappy resident.,Page 10,Accounting Joke,How could you possible know that? asked the passer-by. “Because what you have told me is absolutel
7、y correct, but of absolutely no use to me now, answered the balloonist.,Page 11,Accounting Joke,The accountant says You must be a manager.“ The balloonist says How would you know that? The accountant replies, Because you dont know where you are, you dont know where youre going, and you are exactly w
8、here you were 10 minutes ago but somehow its now my fault!,Page 12,Accounting: Language of Business,What is accounting? To record the book? Reporting? Cost management? Financial analysis? Planning? Budgeting? Forecasting? Tax filling?,Page 13,Types of Accounting Information,1 Provides data for exter
9、nal users Is required by SEC/FASB Is subject to GAAP Must generate accurate and timely data Emphasizes the past Look at the business as a whole Primarily stands by itself,2 Provides data for internal users Is not mandated by SEC/FASB Is not subject to GAAP Emphasizes relevance and flexibility of dat
10、a Has more emphasis on the future Draws heavily from other disciplines such as finance and economics,Page 14,Financial Accounting,Management Accounting,Types of Accounting Information,1 Provides data for external users Is required by SEC/FASB Is subject to GAAP Must generate accurate and timely data
11、 Emphasizes the past Look at the business as a whole Primarily stands by itself,2 Provides data for internal users Is not mandated by SEC/FASB Is not subject to GAAP Emphasizes relevance and flexibility of data Has more emphasis on the future Draws heavily from other disciplines such as finance and
12、economics,Page 15,Financial Accounting,Management Accounting,Financial Accounting,External Users of Accounting Information External users of accounting information are individuals and other enterprises that have a current or potential financial interest in the reporting enterprise, but that are not
13、involve in the day-to-day operations of that enterprise. Investors and Creditors By meeting the financial information needs of investors and creditors, we provide information that is also useful to many other users of financial information Financial accounting: general purpose accounting,Page 16,Who
14、 are the internal users of accounting information?,Types of Accounting Information,1 Provides data for external users Is required by SEC/FASB Is subject to GAAP Must generate accurate and timely data Emphasizes the past Look at the business as a whole Primarily stands by itself,2 Provides data for i
15、nternal users Is not mandated by SEC/FASB Is not subject to GAAP Emphasizes relevance and flexibility of data Has more emphasis on the future Draws heavily from other disciplines such as finance and economics,Page 17,Financial Accounting,Management Accounting,Integrity of Accounting Information,Inte
16、grity: Complete Unbroken Unimpaired Sound Honest Sincere,Page 18,Institutional features,Professional accounting organization,Personal competence, Judgment, and ethical behavior,Integrity of Accounting Information,Page 19,Institutional features,Professional accounting organization,Personal competence, Judgment, and ethical behavior,GAAP, SEC, FASB, PCAOB Audits performed by CPA,AICPA, ACCA,P22 Your Turn,Page 20,What did you find during the audit of your clients financial report? Are your s
