会计学(英)课件ppt.WHBC01_Final

1、 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinFinancial & Managerial AccountingThe Basis for Business DecisionsFOURTEENTH EDITION Williams Haka Bettner Carcello教师：陈丽E-mail: The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin参考资料参考资料l1.Accounting（会计学会计学）第）第21版版 卡尔卡尔S沃伦沃伦 詹姆斯詹姆斯M里夫里夫 菲

2、利普菲利普E费斯费斯 杜兴强杜兴强 译译 中国人民大学出版社中国人民大学出版社2008年年1月版月版l2.会计学原理会计学原理 许家林许家林 科学出版社科学出版社2010年年7月版月版l3.基础会计基础会计 陈国辉陈国辉 东北财经大学出版社东北财经大学出版社2009年年6月版月版 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin学习目标（学习目标（Learning Objectives）l掌握如何使用财务报表：掌握如何使用财务报表：能看懂、知道表中各能看懂、知道表中各项目及数字如何得出、能分析得出某些结论项目及数字如何得出、能分析得出

3、某些结论l了解企业组织结构、企业各种基本的经济业了解企业组织结构、企业各种基本的经济业务流程和企业管理方面的一些知识务流程和企业管理方面的一些知识l增加英语词汇量（主要是专业词汇）增加英语词汇量（主要是专业词汇） The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccountingInformation for Decision MakingChapter1 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinLearning ObjectiveLO1To discuss acc

4、ounting as the language of business and the role of accounting information in making economic decisions.(P4-6) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin1-6“Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economi

5、c entities that is intended to be useful in making economic decisions, in making reasoned choices among alternative courses of action.” (IAS)To provide information on earnings, cash flows （现现金流金流）, results of operation（经营成果）（经营成果）/profitability and financial position （财务状况）财务状况）of the entity. What i

6、s accounting? The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccounting Information：A Means to an EndPrimary objective of accountingPrimary objective of accounting -to provide information that is useful for decision-making purposes.who use accounting information to who use accounting informat

7、ion to make decisions?make decisions? -investors(owners) -creditors -managers - government organizations -labor unions(employees)-others who have a financial interest in an enterprise The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccountinginformationThe accounting processDecision makersEcon

8、omic activitiesActions (decisions)Accounting “links” decision makers with economic activities and with the results of their decisions. Reported Result of Actions (decisions) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinHow to understand and use accounting information?lUnderstand the nature

9、of economic activities that accounting information describes.lUnderstand the assumptions and measurement techniques involved in developing accounting information.lUnderstand the information that is most relevant for making various types of decisions The McGraw-Hill Companies, Inc., 2008McGraw-Hill/I

10、rwinTypes of Accounting InformationFinancialManagerialTax The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinlFinancial Accounting financial position financial position -financial resources(assets) -obligations results of operationsresults of operations revenue expenses net incomemainly used by e

11、xternal partiesmainly used by external parties investors creditors The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinlManagerial Accounting used by internal management in used by internal management in operating the businessoperating the businessused to make all managerial used to make all manag

12、erial decisions: decisions: set overall goals evaluating the performs choose the perfect project is financial in nature but is is financial in nature but is organized in a different manner organized in a different manner The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinlTax Accountingprepare th

13、e income tax returnsprepare the income tax returnscomply with specialized legal comply with specialized legal requirementsrequirementstax planningtax planning The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinLearning ObjectiveLO2To discuss the significance of accounting systems in generating re

14、liable accounting information, and understand the five components of internal control per COSOs Internal ControlIntegrated Framework.(P6-P9) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinAccounting SystemsAn accounting system consists of the personnel, procedures, technology, and records use

15、d by an organization to develop accounting information and to communicate this information to decision makers. The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinInformation Users Investors Creditors Managers Owners Customers Employees Regulators -SEC -IRS -FTCDecisions Supported Performance eval

16、uations Stock investments Tax strategies Labor relations Resource allocations Lending decisions BorrowingInformation SystemFinancial Information Provided Profitability Financial position Cash flows The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinFactors Affecting the Structure of Accounting Sy

17、stem l1）The companys needs for accounting information l2）The resources of available for operation of the systeml3）The cost of producing accounting information: cost-effective The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinBasic Functions of an Accounting System Summarize and communicate infor

18、mation to decision makers. Classify similar transactions into useful reports. Interpret and record business transactions. The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinLearning Objective：Financial Accounting InformationLO3To explain the importance of financial accounting information for exte

19、rnal partiesprimarily investors and creditorsin terms of the objectives and the characteristics of that information. The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinExternal Users of Accounting InformationOwnersCreditorsPotential investorsLabor unionsGovernmental agenciesSuppliersCustomersTrad

20、e associationsGeneral public The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinProvide information about economic resources, claims to resources, and changes in resources and claims.Provide information useful in assessing amount, timing and uncertainty of future cash flows.Provide information us

21、eful in making investment and credit decisions.(Specific)(General)Objectives of External Financial Reporting The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinObjectives of External Financial ReportingThe primary financial statements.Income StatementBalance SheetStatement of Cash Flows The McGra

22、w-Hill Companies, Inc., 2008McGraw-Hill/IrwinCharacteristics of Externally Reported InformationA Means to an EndBroader than Financial StatementsHistorical in NatureResults from Inexact and Approximate MeasuresBased on General-Purpose AssumptionUsefulness Enhanced via Explanation The McGraw-Hill Com

23、panies, Inc., 2008McGraw-Hill/IrwinLearning Objective: Management Accounting Information LO4To explain the importance of financial accounting information for internal partiesprimarily managementin terms of the objectives and the characteristics of that information. The McGraw-Hill Companies, Inc., 2

24、008McGraw-Hill/IrwinUsers of Internal Accounting InformationlBoard of directorslChief executive officer (CEO)lChief financial officer (CFO)lVice presidentslBusiness unit managerslPlant managerslStore managerslLine supervisors The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinTypical Simple Organ

25、ization ChartPlantAccountantsPlantManagersPlantAccountantsPlantManagersBusiness UnitManagersV.P. Human ResourcesV.P. Information ServicesChief FinancialOfficer (CFO)Chief ExecutiveOfficer(CEO)Board ofDirectorsOwnersV.PEthicsControllerTreasurer The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinOb

26、jectives of Management Accounting InformationTo help achieve goals and missionsTo help evaluate and reward decision makers The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinCharacteristics of Management Accounting InformationTimelinessIdentify Decision MakerOriented Toward FutureMeasures of Effi

27、ciency and EffectivenessA Means to an End The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin1-29Financial VS. Management Accounting InformationTimelinessIdentify Decision-Making AuthorityOriented Toward FutureHistoric in natureResults from Inexact and Approximate Measures The McGraw-Hill Compani

28、es, Inc., 2008McGraw-Hill/IrwinAssignment: 1. what is the difference between what is the difference between financial accounting information financial accounting information and management accounting and management accounting information? information? （users objectives users objectives characteristi

29、cs audit manners) characteristics audit manners) 2. Brief exercise 1.10(P33)2. Brief exercise 1.10(P33) The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinLearning ObjectiveLO5To discuss elements of the system of external and internal financial reporting that create integrity in the reported info

30、rmation. The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinIntegritylCompletelUnbrokenlUnimpairedlSoundlHonestlSincere The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin1-33Integrity of Accounting InformationInstitutional Features Generally Accepted Accounting Principles (GAAP)一般公认会计原则一般公认会计

31、原则 Securities and Exchange Commission证券交易委员证券交易委员会会 Financial Accounting Standards Board 财务会计财务会计准则委员会准则委员会 International accounting standard board国际会计准则理事会国际会计准则理事会 Audits 审计审计 Legislation 立法立法 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irwin1-34Integrity of Accounting InformationProfessional

32、 Organizations American Institute of Certified Public Accountants 美国注册会计师协会美国注册会计师协会 Association of Chartered Certified Accountants英国特许公认会计师协会英国特许公认会计师协会 Chinese Institute of Certified Public Accountants American Accounting Association美国会计协会美国会计协会 The McGraw-Hill Companies, Inc., 2008McGraw-Hill/Irw

33、in1-35Integrity of Accounting InformationCompetence, Judgment and Ethical Behavior Certified Public Accountants (CPAs)注册会计师注册会计师 examination practical experience Independence competence CPACPA The McGraw-Hill Companies, Inc., 2008McGraw-Hill/IrwinIntegrity of Accounting InformationCompetence, Judgment and Ethical Behavior Certified Public Accountants (CPAs) 注册会计师注册会计师 Certificate in