PowerofAccountingBusinessProfitFocusofAccounting会计的本质AccountingandTechnology会计与技术FormsofOrganization企业的组织形式UsersofAccountingInformation会计信息的使用者FinancialAccountingandManagerialAccounting财务会计与管理会计Managerialaccountingistheareaofaccountingaimedatservingthedecision-makingneedsofinternalusers.Itprovidesspecialpurposereportscustomizetomeettheinformationneedsofinternalusers.generalaccounting,costaccounting,budgeting,internalauditing,managementconsultingFinancialStatements财务报表Abalancesheetreportsonanorganization’sfinancialpositionatapointintime资产负债表是用于反映企业有某一特定时点的财务状况的财务报表。它是静态报表。Theincomestatement,statementofowner’sequityandstatementofcashflowsreportonperformanceoveraperiodoftime损益表、所有者权益变动表和现金流量表用于反映企业在某一期间里的经营成果、所有者权益变动情况和现金流动情况，它们是动态报表。IncomeStatementStatementofOwner’sEquityBalanceSheetGenerallyAcceptedAccountingPrinciples(GAAP)一般公认会计原则3.CostPrincipleFinancialstatementsarebasedonactualcostsincurredinbusinesstransactions.4.Going-ConcernPrincipleAbusinesscontinuesoperatinginsteadofbeingclosedorsold.5.MonetaryUnitPrincipleExpresstransactionsandeventsinmonetaryunits.6.RevenueRecognitionPrincipleRevenueisrecognizedwhenearned,notjustwhencashhasbeenreceived.AccountingEquation会计恒等式TheAccountingCycle会计周期TheAccount账户LiabilitiesAccounts负债类账户Liabilitiesareobligationtotransferassetsorprovideservicestootherentities.accountspayable,notespayable,unearnedrevenues,otherliabilitiesEquityAccounts所有者权益类账户owner’scapital,owner’swithdrawal,revenues,expensesTheT-Account“T”字型账户BalanceofanAccountDebitsandCreditsDouble-EntryAccounting复式记账法Thesystemforrecordingdebitsandcreditsfollowsfromtheaccountingequation:Assets=Liabilities+Owner’sEquityEquityNormalBalancesowner’scapital-withdrawals+revenues-expensesDebitCreditDebitCredit-+-+NormalNormalDebitCreditDebitCredit+-+-NormalNormalTheLedger账簿TrialBalance试算平衡表AccrualBasisAccounting&CashBasisAccounting权责发生制与收付实现制AccrualBasisAccounting&CashBasisAccounting权责发生制与收付实现制Adjustment账项调整MANAGEMENTACCOUNTG管理会计课程简介MANAGEMENTACCOUNTG管理会计课