accounting∶thelanguageofbusiness-全文預(yù)覽
【正文】 ncial Accounting, 10/e 7 of 35 LO 1 Accounting and DecisionMaking ? Characteristics of Financial Reports – Prepared by management – Provided to outsiders quarterly and annually – Primarily about past transactions and events – Tell very little about future transactions, events, or circumstances ? Financial Statements (part of those reports) – Balance Sheet – Ine Statement – Statement of Cash Flows – Statement of Stockholders’ Equity 169。 2020 Pearson Education Introduction to Financial Accounting, 10/e 3 of 35 Learning Objectives (LO) After studying this chapter, you should be able to 6. Identify how the owners’ equity section in a corporate balance sheet differs from that in a sole proprietorship or partnership 7. Explain the regulation of financial reporting including differences between . GAAP an IFRS 8. Describe auditing and how it enhances the value of financial information 9. Evaluate the role of ethics in the accounting profession 169。 2020 Pearson Education Introduction to Financial Accounting, 10/e 1 of 35 ACCOUNTING: The Language of Business Lecture 1 Learning Objectives (LO) After studying this chapter, you should be able to 1. Explain how accounting information assists in making decisions 2. Describe the ponents of the balance sheet 3. Analyze business transactions and relate them to changes in the balance sheet 4. Prepare a balance sheet from transactional data 5. Compare the features of sole proprietorships, partnerships, and corporations 2 of 35 169。 2020 Pearson Education Introduction to Financial Accounting, 10/e 6 of 35 LO 1 Accounting and DecisionMaking ? Sequence of Events Leading to Financial Statements Found in Those Reports 1. Measurable economic event occurs 2. Private (
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