[經(jīng)濟(jì)學(xué)]financeconceptchap-在線瀏覽
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【正文】 C a s h f l o w s f r o m f i n a n c i n g a c t i v i t i e s : I n v e s t m e n t b y S h a r e h o l d e r s 2 0 , 0 0 0 B o r r o w e d a t b a n k 4 , 0 0 0 D i v i d e n d s P a i d ( 5 0 0 ) N e t c a s h p r o v i d e d b y f i n a n c i n g a c t i v i t i e s 2 3 , 5 0 0 N e t i n c r e a s e i n c a s h 9 , 7 0 0$ C a s h b a l a n c e , D e c e m b e r 1 , 2 0 0 9 C a s h b a l a n c e , D e c e m b e r 3 1 , 2 0 0 9 9 , 7 0 0$ S t a t e m e n t o f C a s h F l o w sF o r M o n t h E n d e d D e c e m b e r 3 1 , 2 0 0 9S c o t t C o m p a n yStatement of Cash Flows P1 137 ROA is viewed as an indicator of operating efficiency. Return on Assets (ROA) Net ine Average total assets Return on assets = A3 138 End of Chapter 1 139 。 e d u c a t i o n15%P u b l i c a c c o u n t i n g25%P ri v a t e a c c o u n t i n g60%C 3 111 Beliefs that distinguish right from wrong Accepted standards of good and bad behavior Ethics Ethics— A Key Concept C 4 112 ? Identify ethical concerns ? Analyze options ? Make ethical decision Use personal ethics to recognize ethical concern. Consider all good and bad consequences. Choose best option after weighing all consequences. Guidelines for Ethical Decisions C 4 113 Financial accounting practice is governed by concepts and rules known as generally accepted accounting principles (GAAP). Generally Accepted Accounting Principles Relevant Information Affects the decision of its users. Reliable Information Is trusted by users. C 5 Comparable Information Used in parisons across years amp。Financial and Managerial Accounting John J. Wild Third Edition McGrawHill/Irwin Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved. Chapter 1 Introducing Accounting in Business Conceptual Chapter Objectives C1: Explain the purpose and importance of accounting in the information age. C2: Identify users and uses of accounting. C3: Identify opportunities in accounting and related fields. C4: Explain why ethics are crucial to accounting. C5: Explain GAAP, and define and apply several key accounting principles. C6: Appendix 1B: Identify and describe the three major activities of anizations. 13 Analytical Chapter Objectives A1: Define and interpret the accounting equation and each of its ponents. A2: Analyze business transactions using the accounting equation. A3: Compute and interpret return on assets. A4: Appendix 1A: Explain the relationship between return and risk. 14 Procedural Chapter Objectives P1: Identify and prepare basic financial statements and explain how they interrelate. 15 Identifies Records Communicates Relevant Reliable Comparable
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