Introduction to accounting theory

1 Chinese English2 办公自动化Office Automation3 保险会计Insurance Accounting4 保险学Insurance5 比较管理学Comparative Management6 比较审计学Comparative Auditing7 毕业实习Graduation Practice8 财务报表分析Financial Statements Analysis9 财务报告环境Financial Reporting Environment10 财务分析Financial Analysis11 财务风险控制Management of Financial Risks12 财务管理Financial Management13 财务会计Financial Accounting14 财务造假对策Countermeasure for Financial Fraudulence15 财政概论Introduction to Fiscal Science16 财政学Fiscal Science17 财政与信贷Finance and Credit18 成本会计Cost Accounting19 程序设计语言Programme Design Language20 促销与广告Promotion and Advertising21 大学生活导论Guidance of Campus Life22 大学英语College English23 大学语文College Chinese24 当代国际经济Contemporary World Economy25 道德教育Moral Education26 邓小平理论Introduction to Deng Xiaoping's Theory27 电影美学Aesthetics of Cinema28 独立审计Independent Auditing29 对外贸易保险Foreign Trade Insurance30 对外贸易运输Foreign Trade Transportation31 发展经济学Development Economics32 法律Law33 法律基础Basics of Law34 法学概论Introduction to Law35 法学基础Fundamentals of Law Science36 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数据库及其应用Database and Applications216 数据模型与决策Digital Models and Decision-making217 数理统计Mathematical Statistics218 税法Taxation Law219 税收学Taxation220 税务概论Introduction to TaxationChinese English221 税务计划Tax Planning222 思想道德修养Ideological & Moral Cultivation223 唐宋诗词Poetry of Tang and Song Dynasties224 体育Physical Education225 听力技巧Skills in English Listening Comprehension226 统计学原理Principles of Statistics227 投入产出与分析Input & Output Analysis228 投资会计Investment Accounting229 投资金融管理电算化Computerized Investment Financial Management 230 投资项目经济分析Economic Analysis of Investment Projects231 投资项目评估Assessment on Investment Projects232 投资项目评估学Investment Project Evaluation233 投资信息概论Introduction to Investment Information234 投资信用学Investment Credit235 投资学Investment236 外币交易会计Accounting for Transactions in Foreign Currency 237 外国经济地理Economic Geography of Foreign Countries238 外国经济史History of Foreign Economies239 外国文学Foreign Literature240 外汇风险管理Foreign Exchange Risk Management241 外贸函电Business Correspondence for Foreign 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政府审计Government Auditing305 政府预算Government Budgeting306 政治经济学Political Economics307 知识产权Intellectual Property308 职业道德伦理Professional Ethics309 中共党史History of the Communist Party of China 310 中国财政思想史History of Chinese Financial Thoughts311 中国对外经贸政策与投资环境Chinese Foreign Trade Policy and Investment Environment312 中国对外贸易史History of Chinese Foreign Trade 313 中国革命史Chinese Revolutionary History314 中国会计与审计Chinese Accounting and Auditing 315 中国近代经济史Chinese Modern Economic History 316 中国近代史Modern Chinese History317 中国通史General History of China318 中国外贸概论Introduction to Chinese Foreign Trade 319 中国文学Chinese Literature320 中国现行税制Current Chinese Taxation Systems 321 中级会计Intermediate Accounting322 中外合资企业会计Sino-foreign Joint Venture Accounting323 专利法Patent Law324 资本主义企业财务会计Financial Accounting for Capitalist Business 325 资产评估Asset Appraisal326 资刊选读Selected Reading from Foreign Magazines 327 自然科学概论Introduction to Natural Sciences328 组织行为学Organisational Behaviour。

Reported Results of
Actions (deLeabharlann isions)企业活动概述
所有者
1. 所有者投资 2. 所有者撤资
8. 支付现金
顾
客
7.销售商品
或提供服务
企业
3. 贷款
债
权
4. 归还贷款 人
6. 支付工资、 产品与服务款项
5.提供商品或服务
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雇员和供应商
企业活动概述
目标和战略
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Types of Accounting Information
Financial
Tax
Managerial
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Bookkeeping is the clerical side of accounting— the recording of routine transactions and day-to-
day record keeping.
Professional accountants are involved more with the interpretation and use of accounting
•Internal Auditors •Controllers
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Users of Accounting
Information
External Users
Internal Users
Financial accounting provides external users with financial
Introduction to Accounting
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课程要求--教材与辅助资料

Introduction to AccountingBasic Accounting ConceptsAccounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. A business could be referred to an individual, a company or any other entity for which accounting records are to be kept.The assets of a business are those things that belong to the business that have a positive financial value i.e. items that could be sold by the business in exchange for money. Examples of assets include land, buildings, vehicles, stock, equipment, bank accounts with positive balances and money owed to the business by its debtors.The liabilities of a business are those things that belong to the business but unlike assets have a negative financial value i.e. items that will require the payment of money by the business at some point in the future. Examples of liabilities include unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money owed by the business to its creditors.The equity of a business is defined as the value of the assets minus the value of the liabilities. In other words, the equity is the financial value that would be left if all the assets were sold and the money from the sale was used to pay off all the liabilities.A balance sheet is a financial statement that summarizes a company’s assets, liabilities and shareholders’ equity at a specific point in time. It’s called a balance sheet because the two sides balance out. A company has to pay for all the things it has (assets) by either borrowing money (liabilities) or getting it from shareholders (shareholders’ equity).The balance sheet must follow the following formula which is called the accounting equation: Assets= Liabilities+ EquityMain Types of AccountingOver the past few decades, accounting has branched out into specialized areas to cater for the different needs of the users. The main types of accounting are as follows:Financial Accounting, or financial reporting, is the process of producing information for external use usually in the form of financial statements. Financial statements reflect an entity’s past performance and current position based on a set of standards and guidelines known as GAAP (Generally Accepted Accounting Principles).GAAP refers to the standard framework ofguidelines for financial accounting used in any given jurisdiction. This generally includes accounting standards (e.g. International Financial Reporting Standards, IFRS), accounting conventions, and rules and regulations that accountants must follow in the preparation of the financial statements.Management Accounting produces information primarily for internal use by the company’s management. The information produced is generally more detailed than that produced for external use to enable effective organization control and the fulfillment of the strategic aims and objectives of the entity. The information may be in the form of the budgets and forecasts, enabling an enterprise to plan effectively for its future or may include an assessment based on its past performance and results.Governmental Accounting, also known as public accounting, refers to the type of accounting information system used in the public sector. This is a slight deviation from the financial accounting system used in the private sector. The need to have a separate accounting system for the public sector arises because of the different aims and objectives of the state-owned and privately-owned institutions. Governmental accounting ensures the financial position and performance of the public sector institutions are set in budgetary context since financial constraints are often a major concern of many governments. Separate rules are followed in many jurisdictions to account for the transactions and events of public entities.Tax Accounting refers to accounting for the tax-related matters. It is governed by the tax rules prescribed by the tax laws of a jurisdiction. Often these rules are different from the rules that govern the preparation of financial statements for public use (i.e. GAAP). Tax accountants therefore adjust the financial statements prepared under financial accounting principles to account for the differences with rules prescribed by the tax laws.Forensic Accounting is the use of accounting, auditing and investigative techniques in cases of litigation or disputes. Forensic accountants act as expert witnesses in courts of law in civil and criminal disputes that require an assessment of the financial effects of a loss or the detection of a financial fraud. Common litigations where forensic accountants are hired include insurance claims, personal injury claims, suspected fraud and claims of professional negligence in a financial matter (e.g. business valuation). Project Accounting refers to the use of accounting system to track the financial progress of a project through frequent financial reports. Projectaccounting is a vital component of project management. It is a specialized branch of management accounting with a prime focus on ensuring the financial success of company projects such as the launch of a new product. Project accounting can be a source of competitive advantage for project-oriented business such as construction firms.Social Accounting, also known as Corporate Social Responsibility Reporting, refers to the process of reporting implications of an organization’s activities on its ecological and social environment. Social accounting is primarily reported in the form of Environmental Reports accompanying the annual reports of companies. Social accounting is still in the early stages of development and is considered to be a response to the growing environmental consciousness amongst the public at large.。

Acct. Theory and Acct. Practice
• Acct theory tries to understand the causes and nature of acct practices , and to find solutions to existing financial reporting problems
2. economic entities to 3. interested persons
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Accounting Issues – Theoretical Dimensions
Idend what to recognize?
Measure
For what amount?
– Must persuade SEC that the profession can do satisfactory job to protect investors
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U.S: From CAP, APB to FASB
• CAP (1936-1959) Committee on Acct Procedures
• How does accounting profession survive in a regulated environment?
– If SEC takes over, the prestige and influence of the profession would be greatly eroded
• As a result of a series of high profile corporate accounting scandals
– Enron, Worldcom, etc.
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