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1、,普通高等教育“十一五”国家级规划教材 高职高专规划教材,实用会计英语,主编 郭丽芳 郭梅,Unit 1 General Introduction to Accounting,3,Study Objective,Explain what accounting is. Explain the history of accounting Identify users and uses of accounting Explain the accounting assumption Understand the accounting working principles,4,Do you know w
2、hy does the accountant know the exact number of the sheep? How does the shepherd know the accountants job? What is accounting?,Feature Story,5,1.1 The Origin and Development of Accounting,The function of accounting Ancient Accounting Accounting in modern times,6,Accounting is a basic and vital eleme
3、nt in every modern business. Accounting links decision makers with economic activities and (with) the results of their decisions.,The function of accounting,7,4000 B.C.,Babylonians were big on recording things in detailed accounts .,Ancient Accounting,8,Luca Pacioli published first textbook describi
4、ng a comprehensive double-entry bookkeeping system.,4000 B.C.,1494,Ancient Accounting,9,The first known English book on the science of accounting was published.,A profitable Instrument to learn to know the order of the bookkeeping records, called Debit and Credit .,4000 B.C.,1494,1543,Ancient Accoun
5、ting,10,A book complete treatise on accounting science was published, named The Merchants Mirror.,4000 B.C.,1494,1543,1635,Ancient Accounting,11,The specialized field of cost accounting emerged to meet the need for the analysis of various costs and for recording techniques.,4000 B.C.,1494,1543,1635,
6、1900s,Accounting in modern times,12,Accounting is in an age of rapid transition.,4000 B.C.,1494,1543,1635,1900s,2000s,Accounting is moving away from its traditional procedural base-encompassing record keeping and such related work as the preparation of budgets and final accounts towards a role which
7、 emphasizes its social importance.,Accounting in modern times,13,1. Sole Proprietorship Enterprises,2. General Partnership Enterprises,3. Limited Liability Partnership Enterprises,4.Corporation Limited,Accounting Entity,1.2 Accounting Entity,14,Owned by one person Simple to establish Owner controlle
8、d Tax advantages,Sole Proprietorship,15,Owned by more than one person Simple to establish Shared control Broader skills and resources Tax advantages,General Partnership,16,Limited Liability Partnership,Only for certain occupations Limited liability for partnership debts and obligations Also a limita
9、tion on participation in management,17,Organized as a separate legal entity and owned by stockholders Easy to transfer ownership Easier to raise funds No personal liability,Corporation,18, 1.3 Accounting Principles,Accounting Assumptions Accounting Principles Basic Principles Principles about Measur
10、ement and Presentation The Principle about Considerations,19,Accounting Assumptions,Accounting entity assumption Going concern assumption Money measurement assumption Accounting period assumption,20,Accounting entity assumption,21,Going concern assumption,22,Money measurement assumption,23,Accountin
11、g period assumption,24,Accounting Principles,Basic Principles The Objectivity Principle The Comparable Principle The Consistency Principle The Pertinence Principle The Timely Principle The Full Disclosure Principle,Basic Principles,25,Accounting Principles,Principles about Measurement and Presentati
12、on The Accrual Basis Principle The Matching Principle The Historical Cost Principle The Distinction Between Revenue Expenditures And Capital Expenditures Principle,26,Accounting Principles,The Principle about Considerations The Prudence Principle The Materiality Principle The Realization Principle,2
13、7,Accounting is a basic and vital element in every modern business. The bookkeeping methods being used is involved in making a financial record of business transactions and in the preparation of statements concerning the assets, liabilities , and operating results of a business.,3. The most fundamen
14、tal concepts for recording business are accounting assumptions and accounting Principles.,2. Every accounting entity going in for the economic activities, which can be expressed in currency, is the context of business accounting and accounting supervision.,Brief Summary,Thank You !,End Of Unit 1,Uni
15、t 2 Accounting Equation And Double-Entry,30,Study Objective,Describe the chart of accounts and recognize commonly used accounts. Define double-entry system and state the rules for double entry. State all the steps in the accounting cycle. Apply the steps for transaction analysis and processing to si
16、mple transactions.,31,Why does the accountant mark the drawers with “DEBIT“ and “CREDIT“? What is the meaning of that?,Feature Story,32,What is Chart of Account Title ? What is an Account ? What are the types of accounts ?,2.1 Accounting Title and Account,33,What is Chart of Account Title ?,A chart of account title is simply a list of your accounts and is kept by every business to record and follow speci
