【正文】
2022/2/7 Course Title An introduction to accounting The Lecturer amp。 Producer: Elina Zhang 2022/2/7 Learning objectives ? Understand an information system of accounting ? Apply generally accepted accounting principles ? Understand financial statements ? Use these accounting elements ? Use the accounting equation ? Understand accounting and its environment 2022/2/7 Main contents ? accounting is an information system ? forms of anization ? the framework(結(jié)構(gòu)、體制) for the preparation and presentation of financial statements ? understanding of financial statements ? accounting and its profession ? accounting elements and using the accounting equation ? ethics(倫理、規(guī)范) in accounting 2022/2/7 accounting is an information system ? Accounting – The system that measures business activities, processes information into reports and municates these findings to decision makers ? Bookkeeping記帳、簿記 – The part of accounting that records transactions and events ? Users of accounting information – Investors and credi