TAILIEUCHUNG - Lecture Accounting: What the numbers mean (10/e): Chapter 1 - Marshall, McManus, Viele

Chapter 1: Accounting - Present and past. After reading this chapter, you should be able to answer the following questions: What is the FASB? Who uses accounting information and why? What is accounting? What do accountants do? Where did accounting come from? Where did accounting standards come from? What are the accounting ethical standards? What is the Conceptual Framework? Why do businesses report financial information? | 2008 The McGraw Hill Companies Inc. All Rights Reserved. McGraw Hill Irwin Copyright 2014 by The McGraw Hill Companies Inc. All rights reserved. Chapter 1 Accounting Present and Past PowerPoint Authors Susan Coomer Galbreath . CPA Charles W. Caldwell . CMA Jon A. Booker . CPA CIA Cynthia J. Rooney . CPA McGraw Hill Irwin Copyright 2014 by The McGraw Hill Companies Inc. All rights reserved. 1-3 LO 1 What is Accounting Accounting is the process of McGraw Hill Irwin 1 3 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-4 LO 2 Users and Uses of Accounting Information Decision Informed Judgment User Made Management Planning directing and controlling Investors Shareholders Assessing amounts timing and uncertainty of future cash returns on their investment Creditors Suppliers Assessing probability of collection and the risk of late or non- payment Employees Planning for retirement and future job prospects Securities and Exchange Reviewing for compliance of all Commission required information McGraw Hill Irwin 1 4 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-5 LO 3 Financial Accounting 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. McGraw Hill Irwin 1 5 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-6 LO 3 Managerial Accounting Cost Accounting Managerial accounting is concerned with the use of economic and financial information to plan and control many of the activities of the entity and to support the management decision-making process. Cost accounting relates to the determination and accumulation of product process or service costs. McGraw Hill Irwin 1 6 2008 The McGraw Hill Companies Inc. All Rights Reserved. 1-7 LO 3 Auditing Public Accounting Public accounting firms and individual Certified Public .

• Kế toán - Kiểm toán
• Lecture Accounting
• Financial accounting
• Managerial accounting
• Accounting information
• Accounting standards
• Accounting ethical standards
• Lecture Financial accounting
• Management accounting
• Accounting equation
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting process
• Accounting processing cycle
• 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