tailieunhanh - Lecture Financial accounting (9th Edition): Chapter 1 - Weygandt, Kieso, Kimmel

Chapter 1 - Accounting in action. The following will be discussed in this chapter: Explain what accounting is, identify the users and uses of accounting, understand why ethics is a fundamental business concept, explain generally accepted accounting principles and the cost principle. | Preview of Chapter 1 Financial Accounting Ninth Edition Weygandt Kimmel Kieso Accounting in Action Learning Objectives After studying this chapter, you should be able to: [1] Explain what accounting is. [2] Identify the users and uses of accounting. [3] Understand why ethics is a fundamental business concept. [4] Explain generally accepted accounting principles. [5] Explain the monetary unit assumption and the economic entity assumption. [6] State the accounting equation, and define its components. [7] Analyze the effects of business transactions on the accounting equation. [8] Understand the four financial statements and how they are prepared. 1 Accounting in Action Accounting consists of three basic activities—it identifies, records, and communicates the economic events of an organization to interested users. What is Accounting? LO 1 Three Activities Illustration 1-1 The activities of the accounting process The accounting process includes the bookkeeping function. What is Accounting? LO 1 Accounting in Action Learning Objectives After studying this chapter, you should be able to: [1] Explain what accounting is. [2] Identify the users and uses of accounting. [3] Understand why ethics is a fundamental business concept. [4] Explain generally accepted accounting principles. [5] Explain the monetary unit assumption and the economic entity assumption. [6] State the accounting equation, and define its components. [7] Analyze the effects of business transactions on the accounting equation. [8] Understand the four financial statements and how they are prepared. 1 Accounting in Action LO 2 Internal Users Illustration 1-2 Questions that internal users ask Who Uses Accounting Data LO 2 LO 2 External Users Illustration 1-3 Questions that external users ask Who Uses Accounting Data Accounting in Action Learning Objectives After studying this chapter, you should be able to: [1] Explain what accounting is. [2] Identify the users and uses of accounting. [3] Understand why ethics | Preview of Chapter 1 Financial Accounting Ninth Edition Weygandt Kimmel Kieso Accounting in Action Learning Objectives After studying this chapter, you should be able to: [1] Explain what accounting is. [2] Identify the users and uses of accounting. [3] Understand why ethics is a fundamental business concept. [4] Explain generally accepted accounting principles. [5] Explain the monetary unit assumption and the economic entity assumption. [6] State the accounting equation, and define its components. [7] Analyze the effects of business transactions on the accounting equation. [8] Understand the four financial statements and how they are prepared. 1 Accounting in Action Accounting consists of three basic activities—it identifies, records, and communicates the economic events of an organization to interested users. What is Accounting? LO 1 Three Activities Illustration 1-1 The activities of the accounting process The accounting process includes the bookkeeping function. What is .

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