（精）principals of accounting.ppt

Principles of Accounting Foreword Course nature Contents Teaching methods Scoring system Requirements The website and the book may be helpful to you / 《会计学原理》，唐国平主编，中国财政经济出版社，2007 Key Terms accounting proprietorship partnership stakeholders Generally Accepted Accounting Principles (GAAP) business entity concept unit-of-measure concept Key Terms asset liability owner’s equity expense revenue withdrawal investment net income Contents of Chapter 1 1. Nature of a Business 2. The Role of Accounting in Business 3. Business Ethics 4. Profession of Accounting 5. Generally Accepted Accounting Principles 1.Nature of a Business Types of Businesses Types of Business Organizations Business Strategies Value Chain of a Business Business Stakeholders 2. The Role of Accounting in Business Accounting is an information system that provides reports to stakeholders about the economic activities and condition of a business. The Process of Providing Information The Process of Providing Information 3. Business Ethics The moral principles that guide the conduct of individuals are called ethics. Business Ethics 1. Avoid small ethical lapses. 2. Focus on your long-term reputation. 3. You may expect to suffer adverse personal consequences for holding to an ethical position. * * * * Chapter 1 Introduction to Accounting and Business 1. Describe the nature of a business. 2. Describe the role of accounting in business. 3. Describe the importance of business ethics and the basic principles of proper ethical conduct. 4. Describe the profession of accounting. 5. Summarize the development of accounting principles and relate them to practice. Objectives Manufacturing Business Product General Motors Cars, trucks, vans Intel Computer chips Boeing Jet aircraft Nike Athletic shoes and apparel Coca-Cola Beverages Sony Stereos and television Types of Businesses Merchandising Business Product Wal-Mar