[经济学]会计学原理-约翰·J·怀尔德版-上海交通大.ppt

Dr HaoShengquan郝盛泉上海交通大学安泰经济与管理学院 IntroductiontoAccounting 教材FundamentalAccountingPrinciples 18edition JohnWild KermitLarsonandBarbaraChiappetta McGrawHill会计学原理 第18版 约翰 J 怀尔德 克米特 D 拉森 巴巴拉 基亚佩塔著 崔学刚 饶菁改编 中国人民大学出版社ISBN 978 7 300 07904 2 F 2696主要教学参考书F 课程要求 教材与辅助资料 作业 课后做习题 每章会布置三到四个作业题 必须按时完成 期末考试 闭卷小组项目 公司财务分析 案例讨论 以小组为单位完成 课程要求 ClassParticipation 5 HomeworkAssignments 20 FinalExam 60 GroupProject 15 课程要求 评价体系 答疑安排 E mail sqhao FundamentalAccountingPrinciples Wild Larson Chiappetta18thEdition Chapter1 AccountinginBusiness Misconception AccountingisBookkeeping Bookkeepingistheclericalsideofaccounting therecordingofroutinetransactionsandday to dayrecordkeeping Professionalaccountantsareinvolvedmorewiththeinterpretationanduseofaccountinginformationthanwithitsactualpreparation I mNotAnAccountingMajor Accountingisthelanguageofbusiness andtryingtorunabusinesswithoutunderstandingaccountinginformationisanalogoustotryingtoplaysportswithoutunderstandingtherules AccountingInformationandStockPrice BestBuyCo IncFiscalQuarter Feb 11 May 10 2010 QuarterlyEarningsAnnouncement June15 2010ConsensusEPS 0 50ReportedEPS 0 36Surprise 28 AccountingInformationandStockPrice WhyAccounting HongKongStockExchange 0388 WhyAccounting HongKongStockExchange 0388 2007 12 sharepriceHK 270 PutOption rightdecision 2008 8 27sharepriceHK 102 CallOption rightdecision Intrinsicvalueofstock needinformationtomakedecisionAccountingprovidetheinformation InformationEconomics InformationAsymmetry信息不对称MoralHazardProblem道德风险 Content ConceptsTransactionAnalysisExerciseRatio ROA Objectives ConceptualChapterObjectivesAnalyticalChapterObjectivesProceduralChapterObjectives AccountingInformation TheAccountingProcess DecisionMakers EconomicActivities Actions decisions Accountinglinksdecisionmakerswitheconomicactivities andwiththeresultsoftheirdecisions ReportedResultsofActions decisions 企业活动概述 企业 1 所有者投资 2 所有者撤资 8 支付现金 7 销售商品或提供服务 3 贷款 4 归还贷款 6 支付工资 产品与服务款项 5 提供商品或服务 所有者 雇员和供应商 顾客 债权人 目标和战略 投资 融资 经营 短期项目现金应收账款存货 长期项目土地建筑物设备专利股票和债券 短期项目银行供应商员工政府 长期项目长期债权人股东 采购销售生产管理 企业活动概述 ImportanceofAccounting LanguageofBusiness C1 IdentifyingBusinessActivities RecordingBusinessActivities CommunicatingBusinessActivities AccountingActivities C1 UsersofAccountingInformation C2 UsersofAccountingInformation InternalUsers Managerialaccountingprovidesinformationneedsforinternaldecisionmakers C2 ExternalUsers Theprimaryexternalusersoffinancialinformationareinvestorsandcreditors ObjectivesofExternalFinancialReporting ObjectivesofExternalFinancialReporting Theprimaryfinancialstatements 对外报告财务信息是以披露基本财务报表的形式来实现 FinancialReporting FinancialReporting FinancialStatements FinancialStatements ALenstoViewBusiness InternalUsers BoardofDirectors 董事会 ChiefExecutiveOfficerChiefFinancialOfficerVicePresidentsBusinessUnitManagersPlantManagersStoreManagersLineSupervisors 为明确决策权威 作出决策以及评价决策执行效果提供信息 提供企业内 外资源的信息 使之对评价过去的业绩和判断企业未来方向有用 Informationusefultohelptheenterpriseachieveitsgoal objectivesandmission ObjectivesofManagerialReporting TypesofAccountingInformation Financial Managerial Tax IntegrityofAccountingInformation InstitutionalFeaturesGenerallyAcceptedAccountingPrinciples GAAP FinancialAccountingStandardsBoardSecuritiesandExchangeCommissionInternalControlStructureAudits 一般公认会计原则财务会计准则委员会证券交易委员会内部控制结构审计 IntegrityofAccountingInformation ProfessionalOrganizationsAmericanInstituteofCertifiedPublicAccountantsInstituteofManagementAccountantsInstituteofInternalAuditorsAmericanAccountingAssociation 美国注册会计师协会管理会计师协会内部审计师协会美国会计学会 IntegrityofAccountingInformation Competence JudgmentandEthicalBehaviorCertifiedPublicAccountants CPAs CertificateinManagementAccounting CMA CertificateinInternalAuditing CIA CodeofProfessionalConduct Ethics Ethicalbehavioristhecornerstoneoftheaccountingprofession Ethics Fraud CorporateGovernance Corporategovernanceentailscorporatestructuresandprocessesforoverseeingthecompany saffairstoensurethatthecompanyisbeingmanagedwiththebestinterestsofshareholdersinmind DennisKozlowski theformerCEOofTyco wassentencedto81 3to25yearsinprisonforhisconvictionforconspiracy securitiesfraud andfalsifyingrecords Financialaccountingpracticeisgovernedbyconceptsandrulesknownasgenerallyacceptedaccountingprinciples GAAP GenerallyAcceptedAccountingPrinciples C5 TheSecuritiesandExchangeCommission SEC isthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic SettingAccountingPrinciples FinancialAccountingStandardsBoard FASB istheprivategroupthatsetsbothbroadandspecificprinciples C5 TheInternationalAccountingStandardsBoard IASB issuesInternationalFinancialReportingStandardsthatidentifypreferredaccountingpractices PrinciplesofAccounting C5 PrinciplesofAccounting C5 所有者 EconomicEntity 会计主体 一家服装店的所有者从店里的收银机中取走了100美元请客户吃饭 服装店的会计账簿是否应该反映所有者拿走了现金呢 会计主体是会计核算服务的对象或者说是会计人员进行核算 确认 计量 记录 报告 采取的立场及空间活动范围界定 依据会计主体假设 答案为 是 这个假设要求服装店的会计账簿反映出企业的现金比以前减少了 BusinessEntityForms SoleProprietorship Partnership Corporation C5 Ownersofacorporationarecalledshareholders orstockholders Whenacorporationissuesonlyoneclassofstock wecallitcapitalstock Corporation C5 ProprietorshipsandpartnershipsthataresetupasLLCsprovidelimitedliability CharacteristicsofBusinesses C5 Proprietorships个体企业 Whataresomeadvantages totalundividedauthority norestrictionsontypeofbusiness mustbelegal Whataresomedisadvantages unlimitedliability 无限责任 limitationonsize fundraisingpower 规模有限 融次能力受限 Partnerships合伙企业 Whataresomeadvantages bettercreditstanding possibly morebrainpower butconsultationwithpartnersrequired Whataresomedisadvantages unlimitedpersonalliabilityforgeneralpartners 一般合伙人承担无限责任 needforwrittenpartnershipagreement Corporations Whataresomeadvantages separatelegalexistence limitedliabilityofstockholders transferabilityofownershiprelativelyeasy Whataresomedisadvantages taxes possibledoubletaxation extensivegovernmentalregulation Sarbanes OxleyAct AlsoknownasSOXPassed 2002 byCongresstohelpcurbfinancialabusesatcompaniesthatsellstocktothepublicRequiresaccountingoversightandstringentinternalcontrolsPenaltiesincludestockmarketdelistingandcriminalprosecution Content ConceptsTransactionAnalysisExerciseRatio ROA AccountingEquation A1 Assets资产 Liabilities负债 Equity所有者权益 Land Equipment Buildings Cash Vehicles StoreSupplies NotesReceivable AccountsReceivable Resourcesownedorcontrolledbyacompany Assets A1 TaxesPayable WagesPayable NotesPayable AccountsPayable Creditors claimsonassets Liabilities A1 Equity A1 Owner sclaimsonassets Revenues OwnerInvestments OwnerWithdrawals Expenses ExpandedAccountingEquation A1 TransactionAnalysisEquation TheaccountingequationMUSTremaininbalanceaftereachtransaction A2 TransactionAnalysis 1 Theaccountsinvolvedare 1 Cash asset 2 OwnerCapital equity J Scottinvests 20 000cashtostartthebusiness A2 TransactionAnalysis J Scottinvests 20 000cashtostartthebusiness A2 Theaccountsinvolvedare 1 Cash asset 2 Supplies asset TransactionAnalysis 2 Purchasedsuppliespaying 1 000cash A2 TransactionAnalysis Purchasedsuppliespaying 1 000cash A2 Theaccountsinvolvedare 1 Cash asset 2 Equipment asset TransactionAnalysis 3 Purchasedequipmentfor 15 000cash A2 TransactionAnalysis Purchasedequipmentfor 15 000cash A2 Theaccountsinvolvedare 1 Supplies asset 2 Equipment asset 3 AccountsPayable liability TransactionAnalysis 4 PurchasedSuppliesof 200andEquipmentof 1 000onaccount A2 TransactionAnalysis PurchasedSuppliesof 200andEquipmentof 1 000onaccount A2 TransactionAnalysis 5 Theaccountsinvolvedare 1 Cash asset 2 Notespayable liability Borrowed 4 000from1stAmericanBank A2 TransactionAnalysis Borrowed 4 000from1stAmericanBank A2 TransactionAnalysis Thebalancessofarappearbelow NotethattheBalanceSheetEquationisstillinbalance A2 TransactionAnalysis Now let slookattransactionsinvolvingrevenue expensesandwithdrawals A2 Theaccountsinvolvedare 1 Cash asset 2 Revenues equity TransactionAnalysis 6 Providedconsultingservicesreceiving 3 000cash A2 TransactionAnalysis Providedconsultingservicesreceiving 3 000cash A2 Theaccountsinvolvedare 1 Cash asset 2 Salariesexpense equity TransactionAnalysis 7 Paidsalariesof 800toemployees Rememberthatthebalanceinthesalariesexpenseaccountactuallyincreases But equitydecreasesbecauseexpensesreduceequity A2 TransactionAnalysis Rememberthatexpensesdecreaseequity Paidsalariesof 800toemployees A2 Theaccountsinvolvedare 1 Cash asset 2 Withdrawals equity TransactionAnalysis 8 Awithdrawalof 500ismadebytheowner Rememberthatthewithdrawalaccountactuallyincreases But totalequitydecreasesbecausethewithdrawalreducesequity A2 TransactionAnalysis Rememberthatwithdrawalsdecreaseequity Awith