General Introduction to Chapter One of "Accounting"
Preface
The notebook reference tutorial for this chapter is "Basic Accounting" (Second Edition) Liu Yongxiang.
There are three contents in the notes: thinking questions, self-test questions, and summary knowledge structure.
It is expected that there will be nine chapters of bibliographic content and a final summary.
Article Directory
notes
Accounting development history, definition and characteristics
History of Accounting
- Ancient accounting stage: The bookkeeping method is still single-entry bookkeeping.
- Modern Accounting Stage: "Summary of Arithmetic, Geometry, Ratio and Proportion" in 1494
- Modern accounting stage: management accounting appeared in the 1950s
Accounting definition
An economic information system that uses a currency measurement unit and adopts special methods and procedures to conduct complete, continuous and systematic accounting and supervision of the economic activities of a specific subject, providing useful accounting information to information users, and meeting their management and decision-making needs , Is an important part of economic management.
Features
Currency is the main unit of measurement. Three different measurement units: physical measurement, labor measurement and monetary measurement
Based on legal and effective accounting vouchers, using a series of special methods and procedures as means
Accounting is complete, continuous and systematic
Brokerage business-original documents-accounting vouchers-account books-accounting statements
The functions and objectives of accounting
Function
Basic functions of accounting: accounting (reflection function), accounting supervision (control function)
Expansion functions of accounting: predict economic prospects, participate in economic decision-making, and evaluate business performance
Accounting is the basis of accounting supervision, and accounting supervision is the guarantee of accounting.
aims
What accounting needs and what can accounting do
Basic Accounting Standards
The basic standards of accounting in my country: accounting laws, accounting standards, and accounting ethics.
Accounting Law
The "Accounting Law" is the basic law of my country's accounting work. The fundamental purpose is to regulate accounting practices, ensure the authenticity and integrity of accounting information, strengthen economic management and financial management, and maintain market economic order.
The financial department of the State Council is in charge of accounting work nationwide
Accounting Standards
The development of accounting standards
- In 1938, the American Institute of Accountants established the Accounting Procedure Committee
- In 1959, the Accounting Principles Committee was established
- In 1973, the Financial Accounting Standards Committee was established
Accounting Professional Ethics
Trustworthy
Enterprise Organization Form and Accounting Work Organization
Enterprise organization form
- Sole proprietorship: self-employed
- Partnership
- Corporate enterprises: limited liability companies, joint stock limited companies
CPA, firm
Accounting classification and basic methods
Accounting method: a means used to calculate and supervise accounting objects, achieve accounting goals, and complete accounting tasks
Accounting methods: methods of processing, processing and reporting accounting information.
A continuous and complete accounting process includes four links: accounting confirmation, measurement, recording and reporting.
to sum up
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