大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 1.pptVIP

Accountants and Accounting Firms Accounting Technician Auditor Bookkeeper 1.4 Chief Personnel Involved in Accounting The accounting profession was first recognized in the UK in 1854 when the Society of Accountants in Edinburgh was given a royal charter. In the US the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. The bodies representing the accountant profession in the US are the American Institute of Accountants, which succeeded the American Association of Public Accountants in 1916, and the American Accounting Association was also organized in 1916. In the 20th century 1.5 Historical Development of Accounting Why can problems be created when a business uses one accounting system for both financial and management purposes? What kind of opinions will an auditor express after examining and verifying the accounts? What’s the basic purpose of providing accounting information? Questions for Unit 1 How can a person earn the designation of a certified public accountant in the US and in the UK? How much do you know about the historical development of accounting in the developed countries? Is contemporary accounting still primarily concerned with ascertaining financial condition of a business? Questions for Unit 1 This is the end of Unit 1 Thank you for your attention 陈庆柏 王景仙 主编 Unit One Introduction Warming-up Questions What kinds of skills must an accountant have? How many branches of accounting do you know? Suggested Answers What kinds of skills must an accountant have? The basic skills an accountant must have include: (1) learning and study skills (2) being able to work with others (3) being capable to communicate well and effectively with others (4) having confidence with figures and numbers (5) knowing where to collect accounting information from and then actually doing the collecting (6) knowing the best method of processing accounting information gathered, and (7) hav