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CourseTitleAnintroductiontoaccountingTheLecturer&Producer:ElinaZhang9/20/2023LearningobjectivesUnderstandaninformationsystemofaccountingApplygenerallyacceptedaccountingprinciplesUnderstandfinancialstatementsUsetheseaccountingelementsUsetheaccountingequationUnderstandaccountinganditsenvironment9/20/2023Maincontents1.1accountingisaninformationsystem1.2formsoforganization1.3theframework(结构、体制）forthepreparationandpresentationoffinancialstatements1.4understandingoffinancialstatements1.5accountinganditsprofession1.6accountingelementsandusingtheaccountingequation1.7ethics（伦理、规范）inaccounting9/20/20231.1accountingisaninformationsystemAccountingThesystemthatmeasuresbusinessactivities,processesinformationintoreportsandcommunicatesthesefindingstodecisionmakersBookkeeping记帐、簿记ThepartofaccountingthatrecordstransactionsandeventsUsersofaccountinginformationInvestorsandcreditors,government,laborunions,andgeneralpublicAccountinginformation9/20/20231.2formsoforganizationSoleproprietorship（独资企业）OwnedbyoneindividualNotalegalentity,unlimitedliabilityPartnership（合伙企业）DifferfromasoleproprietorshipinthatinhasmorethanoneownerCorporation（公司）Incorporatedunderlocallawasaseparateentity（单独实体）Limitedliability,sharesorstick9/20/20231.3theframeworkforthepreparationandpresentationoffinancialstatementsTheneedforaharmonization（调和、融合）ofaccountingstandardsDifferentcountrieshavedifferentaccountingmodelsInternationalaccountingstandardcommittee(经：IASC)Internationalaccountingstandardboard(美：IASB)9/20/2023FrameworkforthepreparationandpresentationoffinancialstatementsObjectivesoffinancialstatementsandunderlyingassumptions（会计基本假设）QualitativecharacteristicsoffinancialstatementsElementsoffinancialstatementsConcepts(概念）ofcapitalandcapitalmaintenance9/20/2023Someimportantprinciples(1)distinguishmentbetweencapitalexpenditureandrevenueexpenditureprincipleObjectivityprincipleCostprinciplerelevanceprinciplesubstanceoverformprinciple.

comparabilityprinciple9/20/2023Someimportantprinciples(2)timelinessprincipleMatchingprincipletheunderstandabilityprincipleConsistencyprincipleMaterialityprincipleConservatismprinciple9/20/20231.4understandingoffinancialstatementsBalancesheetAssets(tangibleandintangible)LiabilitiesOwner’sequityIncomestatementIncome–revenueandgainexpense9/20/2023Statementofowner’sequity/Statementofretainedearnings(留存收益）CashflowstatementReportscashinflowsandoutflowsinthreegroups:operatingactivities,investingactivities,andfinancingactivities9/20/20231.5accountinganditsprofessionAICPAInstituteofCertifiedPublicAccountantsInstituteofCertifiedPublicAccountantsCICPAChineseInstituteofCertifiedPublicAccountingDifferentclassifications（分类、分组）Financialaccounting,managerialaccounting,taxaccountingFinancial,managerial,taxation,accountingPrivateaccountants,publicaccountants,governmentaccountants9/20/20231.6accountingelementsandusingtheaccountingequationWhatisaccountingequationAccountingelementsAssets=liabilities+owner”sequityNetincome(netloss)=revenues–expensesAssets=liabilities+[owner”sequity+(revenues-expenses)]9/20/2023EffectsoftransactionsontheaccountingequationEverytransactionaffectsatleasttwoitemsintheaccountingequationTheaccountingequationremainsinbalanceaftereachtransactionRevenuesandownerinvestmentsincreaseowner’sequity9/20/20231.7ethicsinaccountingSomebasicethicalstandardsIntegrityConfidentialityCompetenceObjectivity9/20/2023Vocabulary（1）Accounting会计、会计学Bookkeeping记账,簿记,管账Relevance关联性Objectivity客观性Feasibility可行性Incomestatement/Profitandlossaccount损益表Balancesheet资产负债表Cashflowstatement现金流量表Asset资产Liability负债9/20/2023Vocabulary（2）Owner’sequity/Capital所有者权益/资本Revenue收入Expense费用Income收入Generallyacceptedaccountingprinciples

一般会计原则FinancialAccountingStandardsBoard(FASB)Entityconcept会计主体Costprinciple成本原则Depreciation折旧Going-concern持续经营9/20/2023Vocabulary（3）Stable-monetary-unit稳定货币单位Matchingprinciple配比原则Full-disclosureprinciple充分披露原则Consistencyprinciple一贯性原则Materialityprinciple重要性原则Conservatismprinciple谨慎性原则Double-entrysystem复式记帐系统AmericanInstituteofCertifiedPublicAccountants(AICPA)美国注册公共会计师协会ChineseInstitute