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1、Course TitleAn introduction to accountingThe Lecturer&Producer:Elina Zhang5/12/2024编辑课件Learning objectivesnUnderstand an information system of accountingnApply generally accepted accounting principlesnUnderstand financial statementsnUse these accounting elementsnUse the accounting equationnUnderstan
2、d accounting and its environment5/12/2024编辑课件Main contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework(结构、体制 for the preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounting
3、 elements and using the accounting equationn1.7 ethics伦理、标准 in accounting5/12/2024编辑课件1.1 accounting is an information systemnAccountingThe system that measures business activities,processes information into reports and communicates these findings to decision makersnBookkeeping记帐、簿记The part of accou
4、nting that records transactions and eventsnUsers of accounting informationInvestors and creditors,government,labor unions,and general publicAccounting information5/12/2024编辑课件1.2 forms of organizationnSole proprietorship独资企业nOwned by one individualnNot a legal entity,unlimited liabilitynPartnership合
5、伙企业nDiffer from a sole proprietorship in that in has more than one ownernCorporation公司nIncorporated under local law as a separate entity单独实体nLimited liability,shares or stick5/12/2024编辑课件1.3 the framework for the preparation and presentation of financial statementsnThe need for a harmonization调和、融合
6、of accounting standardsnDifferent countries have different accounting modelsnInternational accounting standard committee(经：IASC)nInternational accounting standard board(美：IASB)5/12/2024编辑课件nFramework for the preparation and presentation of financial statementsnObjectives of financial statements and
7、underlying assumptions会计根本假设nQualitative characteristics of financial statementsnElements of financial statementsnConcepts(概念of capital and capital maintenance5/12/2024编辑课件nSome important principles(1)distinguishment between capital expenditure and revenue expenditure principleObjectivity principleC
8、ost principlerelevance principle substance over form parability principle 5/12/2024编辑课件nSome important principles(2)timeliness principle Matching principlethe understandability principle Consistency principleMateriality principleConservatism principle5/12/2024编辑课件1.4 understanding of financial state
9、mentsnBalance sheetAssets(tangible and intangible)LiabilitiesOwners equitynIncome statementIncome revenue and gainexpense5/12/2024编辑课件nStatement of owners equity/Statement of retained earnings(留存收益nCash flow statementnReports cash inflows and outflows in three groups:operating activities,investing a
10、ctivities,and financing activities5/12/2024编辑课件1.5 accounting and its professionnAICPAnInstitute of Certified Public AccountantsInstitute of Certified Public AccountantsnCICPAnChinese Institute of Certified Public AccountingnDifferent classifications分类、分组nFinancial accounting,managerial accounting,t
11、ax accountingnFinancial,managerial,taxation,accountingnPrivate accountants,public accountants,government accountants5/12/2024编辑课件1.6 accounting elements and using the accounting equationnWhat is accounting equationnAccounting elementsnAssets=liabilities+owners equitynNet income(net loss)=revenues ex
12、pensesnAssets=liabilities+owners equity+(revenues-expenses)5/12/2024编辑课件nEffects of transactions on the accounting equationEvery transaction affects at least two items in the accounting equation The accounting equation remains in balance after each transactionRevenues and owner investments increase
13、owners equity5/12/2024编辑课件1.7 ethics in accountingnSome basic ethical standardsIntegrityConfidentialityCompetenceObjectivity5/12/2024编辑课件Vocabulary 1nAccounting会计、会计学nBookkeeping记账,簿记,管账 nRelevance关联性 nObjectivity客观性nFeasibility可行性 nIncome statement/Profit and loss account损益表nBalance sheet资产负债表nCash
14、 flow statement现金流量表nAsset资产nLiability负债5/12/2024编辑课件Vocabulary 2nOwners equity/Capital所有者权益/资本nRevenue收入nExpense费用nIncome收入nGenerally accepted accounting principlesn 一般会计原那么nFinancial Accounting Standards Board(FASB)nEntity concept会计主体nCost principle本钱原那么nDepreciation折旧nGoing-concern持续经营5/12/2024编辑
15、课件Vocabulary 3nStable-monetary-unit稳定货币单位nMatching principle配比原那么nFull-disclosure principle充分披露原那么nConsistency principle一贯性原那么nMateriality principle重要性原那么nConservatism principle谨慎性原那么nDouble-entry system复式记帐系统nAmerican Institute of Certified Public Accountants(AICPA)美国注册公共会计师协会 nChinese Institute of Certified Public Accounting(CICPA)中国注册公共会计师协会 5/12/2024编辑课件Vocabulary 4nFinancial accounting财务会计nManagerial accounting管理会计nTax accounting税务会计nAccounting Equation会计等式nBusiness transaction商业交易、经济业务nEthics of accounting会计职业道德5/12/2024编辑课件
