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CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang9/20/2023LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment9/20/2023Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(結(jié)構(gòu)、體制)forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics(倫理、規(guī)范)inaccounting9/20/20231.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping記帳、簿記ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation9/20/20231.2formsoforganizationSoleproprietorship(獨(dú)資企業(yè))OwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnership(合伙企業(yè))DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation(公司)Incorporatedunderlocallawasaseparateentity(單獨(dú)實(shí)體)Limitedliability,sharesorstick9/20/20231.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization(調(diào)和、融合)ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(經(jīng):IASC)Internationalaccountingstandardboard(美:IASB)9/20/2023FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptions(會計基本假設(shè))QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念)ofcapitalandcapitalmaintenance9/20/2023Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpenditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.

comparabilityprinciple9/20/2023Someimportantprinciples(2)timelinessprincipleMatchingprincipletheunderstandabilityprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple9/20/20231.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainexpense9/20/2023Statementofowner’sequity/Statementofretainedearnings(留存收益)CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities9/20/20231.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassifications(分類、分組)Financialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants9/20/20231.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]9/20/2023EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequity9/20/20231.7ethicsinaccountingSomebasicethicalstandardsIntegrityConfidentialityCompetenceObjectivity9/20/2023Vocabulary(1)Accounting會計、會計學(xué)Bookkeeping記賬,簿記,管賬Relevance關(guān)聯(lián)性O(shè)bjectivity客觀性Feasibility可行性Incomestatement/Profitandlossaccount損益表Balancesheet資產(chǎn)負(fù)債表Cashflowstatement現(xiàn)金流量表Asset資產(chǎn)Liability負(fù)債9/20/2023Vocabulary(2)Owner’sequity/Capital所有者權(quán)益/資本Revenue收入Expense費(fèi)用Income收入Generallyacceptedaccountingprinciples

一般會計原則FinancialAccountingStandardsBoard(FASB)Entityconcept會計主體Costprinciple成本原則Depreciation折舊Going-concern持續(xù)經(jīng)營9/20/2023Vocabulary(3)Stable-monetary-unit穩(wěn)定貨幣單位Matchingprinciple配比原則Full-disclosureprinciple充分披露原則Consistencyprinciple一貫性原則Materialityprinciple重要性原則Conservatismprinciple謹(jǐn)慎性原則Double-entrysystem復(fù)式記帳系統(tǒng)AmericanInstituteofCertifiedPublicAccountants(AICPA)美國注冊公共會計師協(xié)會ChineseInstitute

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