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1、Course TitleAn introduction to accountingThe Lecturer&Producer:Elina Zhang11/8/2022Learning objectivesnUnderstand an information system of accountingnApply generally accepted accounting principlesnUnderstand financial statementsnUse these accounting elementsnUse the accounting equationnUnderstand ac
2、counting and its environment11/8/2022Main contentsn1.1 accounting is an information systemn1.2 forms of organizationn1.3 the framework(结构、体制）for the preparation and presentation of financial statementsn1.4 understanding of financial statementsn1.5 accounting and its professionn1.6 accounting element
3、s and using the accounting equationn1.7 ethics（伦理、规范）in accounting11/8/20221.1 accounting is an information systemnAccountingThe system that measures business activities,processes information into reports and communicates these findings to decision makersnBookkeeping记帐、簿记The part of accounting that
4、records transactions and eventsnUsers of accounting informationInvestors and creditors,government,labor unions,and general publicAccounting information11/8/20221.2 forms of organizationnSole proprietorship（独资企业）Owned by one individualNot a legal entity,unlimited liabilitynPartnership（合伙企业）Differ fro
5、m a sole proprietorship in that in has more than one ownernCorporation（公司）Incorporated under local law as a separate entity（单独实体）Limited liability,shares or stick11/8/20221.3 the framework for the preparation and presentation of financial statementsnThe need for a harmonization（调和、融合）of accounting s
6、tandardsDifferent countries have different accounting modelsInternational accounting standard committee(经：IASC)International accounting standard board(美：IASB)11/8/2022nFramework for the preparation and presentation of financial statementsObjectives of financial statements and underlying assumptions（
7、会计基本假设）Qualitative characteristics of financial statementsElements of financial statementsConcepts(概念）of capital and capital maintenance11/8/2022nSome important principles(1)distinguishment between capital expenditure and revenue expenditure principleObjectivity principleCost principlerelevance prin
8、ciple substance over form parability principle 11/8/2022nSome important principles(2)timeliness principle Matching principlethe understandability principle Consistency principleMateriality principleConservatism principle11/8/20221.4 understanding of financial statementsnBalance sheetAssets(tangible
9、and intangible)LiabilitiesOwners equitynIncome statementIncome revenue and gainexpense11/8/2022nStatement of owners equity/Statement of retained earnings(留存收益）nCash flow statementReports cash inflows and outflows in three groups:operating activities,investing activities,and financing activities11/8/
10、20221.5 accounting and its professionnAICPAInstitute of Certified Public AccountantsInstitute of Certified Public AccountantsnCICPAChinese Institute of Certified Public AccountingnDifferent classifications（分类、分组）Financial accounting,managerial accounting,tax accountingFinancial,managerial,taxation,a
11、ccountingPrivate accountants,public accountants,government accountants11/8/20221.6 accounting elements and using the accounting equationnWhat is accounting equationAccounting elementsAssets=liabilities+owner”s equityNet income(net loss)=revenues expensesAssets=liabilities+owner”s equity+(revenues-ex
12、penses)11/8/2022nEffects of transactions on the accounting equationEvery transaction affects at least two items in the accounting equation The accounting equation remains in balance after each transactionRevenues and owner investments increase owners equity11/8/20221.7 ethics in accountingnSome basi
13、c ethical standardsIntegrityConfidentialityCompetenceObjectivity11/8/2022Vocabulary（1）nAccounting会计、会计学nBookkeeping记账,簿记,管账 nRelevance关联性 nObjectivity客观性nFeasibility可行性 nIncome statement/Profit and loss account损益表nBalance sheet资产负债表nCash flow statement现金流量表nAsset资产nLiability负债11/8/2022Vocabulary（2）n
14、Owners equity/Capital所有者权益/资本nRevenue收入nExpense费用nIncome收入nGenerally accepted accounting principles 一般会计原则nFinancial Accounting Standards Board(FASB)nEntity concept会计主体nCost principle成本原则nDepreciation折旧nGoing-concern持续经营11/8/2022Vocabulary（3）nStable-monetary-unit稳定货币单位nMatching principle配比原则nFull-di
15、sclosure principle充分披露原则nConsistency principle一贯性原则nMateriality principle重要性原则nConservatism principle谨慎性原则nDouble-entry system复式记帐系统nAmerican Institute of Certified Public Accountants(AICPA)美国注册公共会计师协会 nChinese Institute of Certified Public Accounting(CICPA)中国注册公共会计师协会 11/8/2022Vocabulary（4）nFinanci
16、al accounting财务会计nManagerial accounting管理会计nTax accounting税务会计nAccounting Equation会计等式nBusiness transaction商业交易、经济业务nEthics of accounting会计职业道德11/8/20221、每一个成功者都有一个开始。勇于开始，才能找到成功的路。11月-2211月-22Tuesday,November 8,20222、成功源于不懈的努力，人生最大的敌人是自己怯懦。03:28:5203:28:5203:2811/8/2022 3:28:52 AM3、每天只看目标，别老想障碍。11月
17、-2203:28:5203:28Nov-2208-Nov-224、宁愿辛苦一阵子，不要辛苦一辈子。03:28:5203:28:5203:28Tuesday,November 8,20225、积极向上的心态，是成功者的最基本要素。11月-2211月-2203:28:5203:28:52November 8,20226、生活总会给你另一个机会，这个机会叫明天。08十一月20223:28:52上午03:28:5211月-227、人生就像骑单车，想保持平衡就得往前走。十一月223:28上午11月-2203:28November 8,20228、业余生活要有意义，不要越轨。2022/11/83:28:5203:28:5208 November 20229、我们必须在失败中寻找胜利，在绝望中寻求希望。3:28:52上午3:28上午03:28:5211月-2210、一个人的梦想也许不值钱，但一个人的努力很值钱。11/8/2022 3:28:52 AM03:28:5208-11月-2211、在真实的生命里，每桩伟业都由信心开始，并由信心跨出第一步。11/8/2022 3:28 AM11/8/2022 3:28 AM11月-2211月-22谢谢大家谢谢大家