- Главная
- Разное
- Дизайн
- Бизнес и предпринимательство
- Аналитика
- Образование
- Развлечения
- Красота и здоровье
- Финансы
- Государство
- Путешествия
- Спорт
- Недвижимость
- Армия
- Графика
- Культурология
- Еда и кулинария
- Лингвистика
- Английский язык
- Астрономия
- Алгебра
- Биология
- География
- Детские презентации
- Информатика
- История
- Литература
- Маркетинг
- Математика
- Медицина
- Менеджмент
- Музыка
- МХК
- Немецкий язык
- ОБЖ
- Обществознание
- Окружающий мир
- Педагогика
- Русский язык
- Технология
- Физика
- Философия
- Химия
- Шаблоны, картинки для презентаций
- Экология
- Экономика
- Юриспруденция
Accounting: Information for Decision Making презентация
Содержание
- 1. Accounting: Information for Decision Making
- 2. Accounting information The accounting process Decision
- 3. Types of Accounting Information Financial Managerial Tax
- 4. Information Users Investors Creditors Managers Owners
- 5. Basic Functions of an Accounting System Collect information regarding business transactions and record it.
- 6. Basic Functions of an Accounting System Collect information regarding business transactions and record it
- 7. External Users of Accounting Information Owners Creditors
- 8. Objectives of Financial Reporting
- 9. Objectives of External Financial Reporting The primary financial statements.
- 10. Characteristics of Externally Reported Information A Means
- 11. Users of Internal Accounting Information Board of
- 13. Objectives of Management Accounting Information To help
- 14. Characteristics of Management Accounting Information Timeliness Identify
- 15. Integrity of Accounting Information Institutional Features Generally
- 16. Integrity of Accounting Information Professional Organizations American
- 17. Integrity of Accounting Information Competence, Judgment and
- 18. Integrity of Accounting Information Careers in Accounting Public Accounting Management Accounting Governmental Accounting Accounting Education
- 19. End of Chapter One
Accounting information The accounting process Decision makers Economic activities Actions (decisions) Accounting “links” decision makers with economic activities ⎯ and with the results of their decisions.
Слайд 2
Accounting
information
The accounting process
Decision makers
Economic activities
Actions (decisions)
Accounting “links” decision makers with economic
activities ⎯ and with the results of their decisions.
Слайд 4Information Users
Investors
Creditors
Managers
Owners
Customers
Employees
Regulators
-SEC
-IRS
-EPA
Decisions Supported
Performance
evaluations
Stock
investments
Tax strategies
Labor relations
Resource
allocations
Lending
decisions
Borrowing
Information System
Financial Information Provided
Profitability
Financial
position
Cash flows
Слайд 5Basic Functions of an Accounting System
Collect information regarding business transactions
and record it.
Слайд 6Basic Functions of an Accounting System
Collect information regarding business transactions
and record it
Слайд 7External Users of Accounting Information
Owners
Creditors
Labor unions
Governmental agencies
Suppliers
Customers
Trade associations
General public
Слайд 10Characteristics of Externally Reported Information
A Means to an End
Broader than Financial
Statements
Historical in Nature
Results from Inexact and Approximate Measures
Based on General-Purpose Assumption
Usefulness Enhanced via Explanation
Слайд 11Users of Internal Accounting Information
Board of directors
Chief executive officer (CEO)
Chief financial
officer (CFO)
Vice presidents
Business unit managers
Plant managers
Store managers
Line supervisors
Vice presidents
Business unit managers
Plant managers
Store managers
Line supervisors
Слайд 13Objectives of Management Accounting Information
To help achieve goals and missions
To help
evaluate and reward decision makers
Слайд 14Characteristics of Management Accounting Information
Timeliness
Identify Decision Maker
Oriented Toward Future
Measures of Efficiency
and Effectiveness
A Means to an End
Слайд 15Integrity of Accounting Information
Institutional Features
Generally Accepted Accounting Principles (GAAP)
Financial Accounting Standards
Board
Securities and Exchange Commission
Internal Control Structure
Audits
Legislation
Securities and Exchange Commission
Internal Control Structure
Audits
Legislation
Слайд 16Integrity of Accounting Information
Professional Organizations
American Institute of Certified Public Accountants
Institute
of Management Accountants
Institute of Internal Auditors
American Accounting Association
Institute of Internal Auditors
American Accounting Association
Слайд 17Integrity of Accounting Information
Competence, Judgment and Ethical Behavior
Certified Public Accountants (CPAs)
Certificate
in Management Accounting (CMA)
Certificate in Internal Auditing (CIA)
Code of Professional Conduct
Certificate in Internal Auditing (CIA)
Code of Professional Conduct
Слайд 18Integrity of Accounting Information
Careers in Accounting
Public Accounting
Management Accounting
Governmental Accounting
Accounting Education
