TAILIEUCHUNG - Lecture Accounting: What the numbers mean (2/e) - Chapter 1: Accounting - present and past (Introduction)

After reading this chapter, you should be able to answer the following questions: Why study accounting? What is accounting? Who uses accounting? What do accountants do? How has accounting developed? Accounting standards Ethics and the accounting profession The conceptual framework Objective of financial reporting for businesses. | CHAPTER 1 Accounting—Present and Past (Introduction) 1- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Overview Why study accounting? What is accounting? Who uses accounting? What do accountants do? How has accounting developed? Accounting standards Ethics and the accounting profession The conceptual framework Objective of financial reporting for businesses 1- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Why Study Accounting? Accounting is the language of business. Anyone involved in the economic activities of our society needs to know enough of this language to be able to make decisions and informed judgements about those activities. “If you want to be rich long-term, it could be the most important subject.” - Robert Kiyosaki author of Rich Dad, Poor Dad 1- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola What is accounting? identifying measuring communicating economic information about an entity for decisions and informed judgements. Accounting is the process of: 1- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola Users and uses of accounting information 1- Copyright 2007 McGraw-Hill Australia Pty Ltd PPTs t/a Accounting: What the Numbers Mean 2e by Marshall, McCartney & Van Rhyn Slides prepared by John Tretola What do accountants do? Financial accounting generally refers to the process that results in the preparation and reporting of financial statements for an entity. Financial accounting is primarily externally oriented and concerned with the historical results of an entity’s performance. .

• Kế toán - Kiểm toán
• Lecture Accounting
• Accounting information
• Accounting standards
• Cost analysis
• What the numbers mean
• Accounting ethical standards
• Financial accounting
• Lecture Financial accounting
• Management accounting
• Accounting equation
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting process
• Accounting processing cycle
• Managerial accounting
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Merchandising operations
• Lecture Accounting 1
• Accounting for main transactions
• Accounting for purchases
• Accounting for sales
• Accounting for expenses
• Principle of accounting
• Lecture Principle of accounting
• The basic accounting equation
• Transaction analysis in accounting equation
• Calculate the accounting equation
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Accounting policies
• Accounting estimate
• Retrospective application
• Changes in accounting estimates
• Retrospective restatements
• Accounting assumptions
• Lecture Management accounting
• Bài giảng Kế toán quản trị
• Nature of management accounting
• Component of accounting system
• Financial system
• Lecture Accounting and financial system
• Ledger accounting
• Trial balance
• Completing the accounting cycle
• Accounting cycle
• Accounting worksheet
• Classified balance sheet
• Accounting changes
• Error corrections
• Accounting choices
• Accounting for business
• Lecture Accounting for business
• Accounting entity
• Classification of assets
• Accounting equation transactions