国际大学金融课程.ppt

Accounting In Action Study Objectives Explain what accounting is. Identify the users and uses of accounting. Understand why ethics is a fundamental business concept. Explain generally accepted accounting principles and the cost principle. Explain the monetary unit assumption and the economic entity assumption. State the accounting equation, and define assets, liabilities, and stockholders’ equity. Analyze the effects of business transactions on the accounting equation. Understand the four financial statements and how they are prepared. What is Accounting? What is Accounting? Who Uses Accounting Data? Who Uses Accounting Data? Common Questions Asked Who Uses Accounting Data? The Building Blocks of Accounting Ethics The Building Blocks of Accounting The Building Blocks of Accounting The Building Blocks of Accounting Assumptions Forms of Business Ownership Assumptions Forms of Business Ownership The Basic Accounting Equation The Basic Accounting Equation The Basic Accounting Equation The Basic Accounting Equation Stockholders’ Equity Stockholders’ Equity Stockholders’ Equity Using The Basic Accounting Equation Transactions Transactions Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Transactions (Problem) Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements Financial Statements All About You All About You All About You All About You Copyright Service Cost - Actuaries compute service cost as the present value of the new benefits earned by employees during the year. Future salary levels considered in calculation. Interest on Liability - Interest accrues each year on the PBO just as it does on any discounted debt. Actual Return on Plan Assets - Increase in pension funds from interest