会计学原理第一章.ppt
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会计学原理第一章.ppt
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ACCT101Chapter1FinancialStatementsandBusinessDecisions1-2UnderstandingtheBusinessOwner-ManagersFoundersofthebusinesswhoalsofunctionasmanagersarecalledOwner-Mangers.Creditors(债权人债权人)Creditorslendmoneyforaspecificperiodoftimeandgainbycharginginterestonthemoneytheylend.InvestorsInvestorsbuyownershipinthecompanyintheformofstock.1-3UnderstandingtheBusinessInvestorspurchasestock(orownership)inbusinesseshopingtogainintwoways:
Sellownershipinterestinthefutureformorethantheypaid.Receiveaportionofthecompanysearningsincash(dividends).1-4UnderstandingtheBusinessOwner-ManagersFoundersofthebusinesswhoalsofunctionasmanagersarecalledOwner-Mangers.CreditorsCreditorslendmoneyforaspecificperiodoftimeandgainbycharginginterestonthemoneytheylend.InvestorsInvestorsbuyownershipinthecompanyintheformofstock.1-5TheBusinessOperationsManufacturerseithermakethepartsneededtoproduceitsproductsorbuythepartsfromsuppliers.ManufacturerFinalProductCustomer1-6TheAccountingSystemCollectsandprocessesfinancialinformationReportsinformationtodecisionmakersManagers(internaldecisionmakers)InvestorsandCreditors(externaldecisionmakers)1-7TheAccountingSystemAccountingSystemFinancialAccountingSystemPeriodicfinancialstatementsandrelateddisclosuresManagerialAccountingSystemDetailedplansandcontinuousperformancereportsExternalDecisionMakersInvestors,creditors,suppliers,customers,etc.InternalDecisionMakersManagersthroughouttheorganization1-8LearningObjectivesRecognizetheinformationconveyedineachofthefourbasicfinancialstatementsandthewaythatitisusedbydifferentdecisionmakers(investors,creditors,andmanagers).1-9TheFourBasicFinancialStatementsIncomeStatement(损益表损益表)BalanceSheet(资产负债表资产负债表)StatementofCashFlows(现金流量表现金流量表)StatementofRetainedEarnings(留存收益表留存收益表)Financialstatementssummarizethefinancialactivitiesofthebusiness.1-10TheFourBasicFinancialStatementsCompaniescanpreparefinancialstatementsattheendoftheyear,quarterormonth.Financialstatementspreparedattheendoftheyeararecalledannualreports.2011X1-11LetslookatMAXIDRIVECORP.sfinancialstatements.1-121.Nameofentity2.Titleofstatement3.Specificdate4.UnitofmeasureTheBalanceSheetreportsthefinancialpositionofanentityataparticularpointintime.1-1313资产负债表n反映企反映企业某一特定某一特定时点的点的财务状况,静状况,静态报表表n资产我们拥有的q企业所拥有的、由以往经济业务事项产生的、能以货币计量、预期会带来未来经济利益的资源q各类财产、债权和其它权利q已报废设备?
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n负债我们欠别人的q企业所承担的、由以往经济业务事项产生的、要用资产或服务来偿还的债务或义务q银行借款、应付账款n股股东权益益资产和负债的差额q该剩余索取权属于所有者q股东的投资和再投资的总和1-14AssetsarelistedAssetsarelistedbytheireaseofbytheireaseofconversionintoconversionintocash.cash.AssetsAssetsareareeconomiceconomicresourcesresourcesownedbytheownedbythebusinessasabusinessasaresultofpastresultofpasttransactions.transactions.1-15LiabilitiesLiabilitiesarearedebtsordebtsorobligationsofobligationsofthebusinessthebusinessthatresultfromthatresultfrompastpasttransactions.transactions.1-16EquityEquityistheistheamountofamountoffinancingfinancingprovidedbyprovidedbyownersoftheownersofthebusinessandbusinessandearnings.earnings.1-17TheBalanceSheetBasicAccountingEquationBalanceSheetEquationAssets=Liabilities+StockholdersEquityEconomicResourcesSourcesofFinancingforEconomicResources1-18UseUse$ontheonthefirstiteminafirstiteminagroupgroupandontheandonthegrouptotal.grouptotal.Assets=Liabilities+StockholdersEquity1-191.Nameofentity2.Titleofstatement3.Specificperiodoftime(Unlikethebalancesheet,thisstatementcoversaspecifiedperiodoftime.)4.Unitofmeasure1-20TheIncomeStatementreportstherevenuesminusexpensesoftheaccountingperiod.1-21Revenuesareearningsfromthesaleofgoodsorservicestocustomers.Revenueisrecognizedintheperiodinwhichgoodsandservicesaresold,notnecessarilytheperiodinwhichcashisreceived.1-22RevenuesJune2011CashfromsalecollectedonJune10th.XMay2011$1,000salemadeonMay25th.X
(1)Whenwilltherevenuefromthistransactionberecognized?
Earningsfromthesaleofgoodsorservices.1-23RevenuesEarningsfromthesaleofgoodsorservices.
(2)Whenwilltherevenuefromthistransactionberecognized?
July2011GoodsaredeliveredonJuly1st.XMay2011Receivecash$6,000onMay15th.X1-24Expensesarethedollaramountofresourcesusedupbytheentitytoearnrevenuesduringaperiod.Anexpenseisrecognizedintheperiodinwhichgoodsandservicesareused,notnecessarilytheperiodinwhichcashispaid.1-251-26ExpensesMay2011June2011May11paid$75cashfornewspaperad.XAdappearsonJune8th.XAnexpenseisrecognizedintheperiodinwhichgoodsandservicesareused
(1)Whenwilltheexpenseforthis
(1)Whenwilltheexpenseforthistransactionberecognized?
transactionberecognized?
1-27Expenses
(2)Whenwill
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