会计是一个信息系统要素.ppt

Lesson One Accounting : An Information System Warming-up Questions 1. What is accounting? 2. Who may be interested in the financial data of a company? 3. What are the major functions of accounting? 4. What are the major subdivisions of accounting? 5. Can you give some description about both of them? 6. What other specialized fields of accounting have developed? 1. What is accounting? 1. What is accounting? Accounting is an information system necessitated by the great complexity of modern business. 2. Who may be interested in the financial data of a company? 2. Who may be interested in the financial data of a company? Managers, stockholders, banks and other creditors, government agencies, investment advisors, and the general public. 3. What are the major functions of accounting? 3. What are the major functions of accounting? One of the most important functions of accounting is to accumulate and report financial information that shows an organization’s financial positions and the results of its operations to its interested users. (To be continued) 3. What are the major functions of accounting? 3. What are the major functions of accounting? (Continued) Another important function of accounting is to provide the management inside an organization with the accounting information needed in the organization’s internal decision-making, which relates to planning, control, and evaluation within an organization. 4. What are the major subdivisions of accounting? 4. What are the major subdivisions of accounting? Financial accounting and managerial accounting, 5. Can you give some description about both of them?  5. Can you give some description about both of them?  Financial accounting is meant to produce external financial reports to the interested users. Managerial accounting refers to the process of generating and analyzing accounting information for internal decision-making. 6. What other specialized fields of accounting have developed in the twentieth c