实用会计英语(第四版)教学课件汇总完整版电子教案全书课件.ppt

实用会计英语（第四版） 1Unit 1 An Introduction to Accounting 2Outline of Unit 11.1 The History and Development of Accounting1.2 The Nature of Accounting1.3 Users of Accounting Information1.4 Accounting Profession1.5 Financial Accounting and Managerial Accounting 31.1 The History and Development of Accounting Accounting records date back to the ancient civilizations of China, Babylonia, Greece and Egypt. Financial Accounting & Managerial AccountingSpecialized fields of accounting auditing, cost accounting, tax accounting, budgetary accounting, governmental and nonforprofit accounting, human resources accounting, environmental accounting, social accounting, international accounting. 41.1 The History and Development of Accounting 51.2 The Nature of Accounting(1) The language of business Accounting uses its own special words and symbols to communicate financial information that is intended to be useful for economic decision making by managers, shareholders, creditors and many others. So accounting is an information system that identifies, measures and records business activities, processes the information of those activities into reports and financial statements, and communicates these findings to decisionmakers. 61.2 The Nature of Accounting 71.2 The Nature of AccountingBookkeepingAccountingaprocessofaccountinganalysis,interpretation,anduseofinformationthemeansofrecordingtransactionsandkeepingrecordbeinterestedinfindingtrendsandstudyingtheeffectsofdifferentalternativesasmall,simplepartofaccounting(mechanicalandrepetitive)includingsystemdesign,costanalysis,auditing,taxpreparation(2) the relationship of accounting and bookkeeping 81.2 The Nature of Accounting(2) the relationship of accounting and bookkeeping 91.3 Users of Accounting InformationExternal UsersLendersShareholdersGovernmentsConsumer GroupsExternal AuditorsCustomersInternal UsersManagersOfficers/DirectorsInternal AuditorsSales StaffBudget OfficersControllers 101.3 Users of Accounting InformationExternal UsersFinancial accounting provides external users with financial statements.Internal UsersManagerial accounting provides information needs for internal decision makers. 111.4 Accounting Profession u Private Accountants to work for a single business or unit; e.g.: controller, treasurer, chief financial officer u Public Accountants to serve the general public and collect professional fees for their work; e.g.: auditing, tax planning, management consulting public accounting firms are called CA firms, CPA firms, or CMA firms, depending on the accounting body; CA: Chartered Accountant CPA: Certified Public Accountant (or CGA) CMA: Certified Managerial Accountant 12 13 141.5 Financial Accounting and Managerial AccountingManagerial accounting covers many activities, including cost behavior and costvolumeprofit relationships, decision making through incremental analysis; capital budgeting; budgeting for financial planning and control; flexible budgeting for performance evaluation; the determination of manufacturing costs and costing systems; and accounting and reporting for business segment operationsFinancial accounting is concerned with reporting information to users external to an entity in order to help them to make sound economic decisions about the entitys performance and financial position. 151.5 Financial Accounting and Managerial Accounting 16 1. Explain the nature of accounting and its main functions. 2. Understand the history and development of accounting. 3. Identify the users of accounting information. 4. Understand the difference between public accounting and private accounting. 5. Understand the difference between financial accounting and managerial accounting 17Next Unit2.1 Types of Business Entities2.2 The Accounting Equation2.3 DoubleEntry Bookkeeping2.4 Recording Business TransactionUnit 2 The Accounting Equation and The Account 20 Outline of Unit 2 212.1 Types of Business Entities2.2 The Accounting Equation2.3 DoubleEntry Bookkeeping2.4 Recording Business Transaction2.1 Types of Business Organizations uThree basic forms of business organizations: the proprietorship, the partnership and the corporation. ATheproprietorshiphasasingleowner,eachofproprietorshipisTheproprietorshiphasasingleowner,eachofproprietorshipisdistinctfromitsproprietor.distinctfromitsproprietor.BThepartnershipjoinstwoormoreindividualstogetherasco-Thepartnershipjoinstwoormoreindividualstogetherasco-owners,distinctfromthepersonalaffairsofpartner.owners,distinctfromthepersonalaffairsofpartner.CThecorporationisabusinessownedbyshareholdersThecorporationisabusinessownedbyshareholders 222.1 Types of Business Organizations 232.2 The Accounting Equation(1) Assets, Liabilities and Owners Equityu Assets: the economic resources of a business that are expected to be benefit in the future. e.g.: cash, office supplies, merchandise, furniture, land, buildings u Liabilities: “outsider claims” which are economic debtpayable to outsiders (called creditors). e.g.: accounts payable, wage payable, notes 。