Introduction课件全套教学教程整套课件全书电子教案.ppt

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Introduction,What is Accounting,Accounting,is the language of business.,It is the process of,analyzing,classifying,summarizing,and,interpreting,business transactions in financial or monetary terms.,A Brief History of Accounting,Prelude period,Tying knots on ropes,Making marks on the wall,Count with pebbles,Birth of Bookkeeping,Single-entry bookkeeping,Development of Bookkeeping,Double-entry bookkeeping,Establishment as a social science,True and fair view,GAAP,Unification of the accounting standards,IAS set by the IASB,Science of management,CPA,Managerial accounting,A Brief History of Accounting,The Reform of Chinas Accounting System,The accounting system under the planned economy,The first Accounting Law,Need for the unification of our accounting principles with foreign ones,Basic unification,Further unification,Accounting and Bookkeeping,Bookkeeping means the recording of transactions,Accounting includes bookkeeping but goes well beyond it,including the design of efficient accounting systems,the performance of audits,the development of forecasts,etc.,Classification of Accounting,Private Accounting vs Public Accounting,Financial Accounting vs Managerial Accounting,Approach to the Study of Accounting,Three basic forms of business ownership,Sole proprietorship,Partnership,Corporation,