Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
After reading this chapter, you will be able to: Define accounting and describe the different uses of accounting information; demonstrate the accounting process; decipher the various components of an income statement in order to evaluate a firm's "bottom line"; interpret a company's balance sheet to determine its current financial position; analyze financial statements, using ratio analysis, to evaluate a company's performance; assess a company's financial position using its accounting statements and ratio analysis. | Chapter Fourteen Accounting and Financial Statements 14-1 Classification of Accountants Public A licensed independent professional who Accountant provides accounting services to the public (individuals or firms) for a fee. May be a CA throughout Canada or a CGA in certain provinces Private An accountant employed by a corporation, Accountant government agency, or other organization. 14-2 Chartered Accountant member of the Canadian (CA) Institute of Chartered Accountants Certified General member of the Certified Accountant (CGA) General Accountant Association of Canada Certified Management member of the Society of the Accountant (CGA) Management Accountants of Canada Favorite Recreational Activity by Chief Financial Officers at Large Corporations Activity % Golf 21 Reading 14 Team sports 10 14-3 Source: Accountemps from http://www.usatoday.com/, November 15, 1998. Accounting Information Management Lenders and suppliers 14-4a Plan and set goals Organize Lead and motivate Control Evaluate | Chapter Fourteen Accounting and Financial Statements 14-1 Classification of Accountants Public A licensed independent professional who Accountant provides accounting services to the public (individuals or firms) for a fee. May be a CA throughout Canada or a CGA in certain provinces Private An accountant employed by a corporation, Accountant government agency, or other organization. 14-2 Chartered Accountant member of the Canadian (CA) Institute of Chartered Accountants Certified General member of the Certified Accountant (CGA) General Accountant Association of Canada Certified Management member of the Society of the Accountant (CGA) Management Accountants of Canada Favorite Recreational Activity by Chief Financial Officers at Large Corporations Activity % Golf 21 Reading 14 Team sports 10 14-3 Source: Accountemps from http://www.usatoday.com/, November 15, 1998. Accounting Information Management Lenders and suppliers 14-4a Plan and set goals Organize Lead and motivate Control Evaluate credit risks Accounting Information Shareholders and potential investors Government agencies 14-4b Evaluate soundness of investments Confirm tax liabilities Confirm payroll deductions Approve new issues of stocks and bonds The Users of Accounting Information 14-5 Source: Adapted from Needles, Belverd E., Henry R. Anderson, and James C. Caldwell. Principles of Accounting, Fourth Edition. Copyright © 1990 by Houghton Mifflin. Used with permission. Tax authorities Federal CCRA Provincial Municipal Other Regulatory Agencies Provincial Securities Commissions Stock exchanges Other agencies Economic Planners Federal Government Planners Bank of Canada Prov. Govt. planners Other groups Employees and labour unions Financial advisors Customers and the general public Management Owners, partners Boards of directors Officers of the company Managers Department heads Supervisors Those with Direct Financial Interest Present or potential investors Present or potential creditors Those with Indirect .
