合工大企业会计学教学课件

人爬工营火管理学院企业会计学杨昌辉Email:yangchanghuigmail合肥工业大学会计系人爬工营火管理学院1.什么是会计?2为什么要在非会计学专业开设这门课程?2用什么语言来上这门课?3怎样才能有较好的学习效果?人爬工营火管理学院Thepurposeandtypesofbusinessorganisations人爬工营火管理学院41.ThedefinitionoforganisationsDefinitionAnorganisationisasocialarrangementwhichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasaboundaryseparatingitfromitsenvironment人爬工营火管理学院1.ThedefinitionoforganisationsEXamplequestionAnorganisationisasocialarrangementwhichpursuescollectivewhichcontrolsitsowhperformanceandwhichhasaboundaryseparatingitfromitsenvironmentWhichofthefollowingwordsbestcompletesthissentence?A.ProfitsBStakeholdersC.GoalsD.Tactics2.Whydoorganisationsexis?會理学院人爬王营火Reasonsa.Overcomepeople'sindividuallimitations.Enablepeopletospecialise.SavetimeShareknowledge.Synergy.2.Whydoorganisationsexis?會理学院人爬王营火ExamplequestionWhatisthetermgiventotheideathatthecombinedoutputofanumberofindividualsworkingtogetherwillexceedthatofthesameindividualsworkingseparatelyASympathyBSpecializationC.SynergyD.Systemsthinking人爬工营火管理学院3.ThecommonfeaturesoforganisationaFormaldocumentedsystemsandprocedureslPeoplespecializationCvarietyofobjectivesdInputs-processing-outputsenerg人爬工营火管理学院4.Howorganisationsdiffer?aOwnership3bControlaActivityProfitornot-profitLegalstatusfSize.SourcesoffinanceTechnology人爬工营火管理学院5.ThetypesoforganisationsProfitvsnot-for-profitorganisationsPro