1、會(huì)計(jì)學(xué)原理-約翰J懷爾德版-上海交通大學(xué)幻燈片PPT 本課件PPT僅供大家學(xué)習(xí)使用 學(xué)習(xí)完請(qǐng)自行刪除，謝謝！ 本課件PPT僅供大家學(xué)習(xí)使用 學(xué)習(xí)完請(qǐng)自行刪除，謝謝！教材 Fundamental Accounting Principles (18 edition), John Wild, Kermit Larson and Barbara Chiappetta, McGraw Hill 會(huì)計(jì)學(xué)原理 第18版， 約翰.J.懷爾德, 克米特.D.拉森, 巴巴拉.基亞佩塔 著, 崔學(xué)剛, 饒菁 改編, 中國(guó)人民大學(xué)出版社ISBN: 978-7-300-07904-2/F.2696主要教學(xué)參考書 Fin

2、ancial & Managerial Accounting The Basis for Business Decisions (14th Edition) Williams, Haka, Bettner & Carcello McGraw Hill ISBN: 978-0-072-99650-0 會(huì)計(jì)學(xué)-企業(yè)決策的根底財(cái)務(wù)會(huì)計(jì)分冊(cè)，第14版，機(jī)械工業(yè)出版社，2021年中文版: 會(huì)計(jì)學(xué)-企業(yè)決策的根底 (財(cái)務(wù)會(huì)計(jì)分冊(cè)) 第13版 馮正權(quán)等譯，機(jī)械工業(yè)出版社 2006年有關(guān)財(cái)經(jīng)網(wǎng)站：finance.yahoo ; ; 課程要求-教材與輔助資料作業(yè)：課后做習(xí)題。每章會(huì)布置三到四個(gè)作業(yè)題，必須按時(shí)完

3、成。期末考試：閉卷小組工程：公司財(cái)務(wù)分析，案例討論，以小組為單位完成課程要求Class Participation (5%)Homework Assignments (20%)Final Exam (60%)Group Project (15%)課程要求評(píng)價(jià)體系答疑安排E-mail: Fundamental Accounting PrinciplesWild/Larson/Chiappetta 18th EditionChapter 1Accounting in BusinessMisconception- Accounting is Bookkeeping?Bookkeeping is th

4、e clerical side of accountingthe recording of routine transactions and day-to-day record keeping. Professional accountants are involved more with the interpretation and use of accounting information than with its actual preparation.Im Not An Accounting MajorAccounting is the language of business, an

5、d trying to run a business without understanding accounting information is analogous to trying to play sports without understanding the rules.Accounting Information and Stock PriceBest Buy Co. IncFiscal Quarter (Feb,11 May, 10, 2021)Quarterly Earnings Announcement: June 15, 2021 Consensus EPS: $ 0.5

6、0 Reported EPS: $ 0.36Surprise (-28%)Accounting Information and Stock PriceWhy Accounting?Hong Kong Stock Exchange (0388)Why Accounting?Hong Kong Stock Exchange (0388)2007.12, share price HK$ 270, Put Option, right decision?2021.8.27 share price HK$ 102, Call Option, right decision?Intrinsic value o

7、f stock!need information to make decisionAccounting provide the information!Information EconomicsInformation Asymmetry信息不對(duì)稱Moral Hazard Problem道德風(fēng)險(xiǎn)ContentConceptsTransaction Analysis ExerciseRatio: ROAObjectivesConceptual Chapter ObjectivesAnalytical Chapter ObjectivesProcedural Chapter ObjectivesAc

8、countingInformationThe Accounting ProcessDecision MakersEconomic ActivitiesActions (decisions)Accounting links decision makers with economic activities and with the results of their decisions.Reported Results of Actions (decisions)企業(yè)活動(dòng)概述企業(yè)1. 所有者投資2. 所有者撤資8. 支付現(xiàn)金7.銷售商品或提供服務(wù)3. 貸款4. 歸還貸款6. 支付工資、產(chǎn)品與服務(wù)款項(xiàng)

9、5.提供商品或服務(wù)所有者雇員和供應(yīng)商顧客債權(quán)人目標(biāo)和戰(zhàn)略投資融資經(jīng)營(yíng)短期項(xiàng)目 現(xiàn)金 應(yīng)收賬款 存貨長(zhǎng)期項(xiàng)目 土地 建筑物 設(shè)備 專利 股票和債券短期項(xiàng)目 銀行 供應(yīng)商 員工 政府長(zhǎng)期項(xiàng)目 長(zhǎng)期債權(quán)人 股東采購(gòu) 銷售生產(chǎn) 管理企業(yè)活動(dòng)概述Importance of Accounting:Language of BusinessIdentifiesRecordsCommunicatesRelevantReliableComparableAccountingis asystem thatinformation that isto help users make better decisions.C1

10、 Identifying Business Activities Recording Business Activities Communicating Business ActivitiesAccounting ActivitiesC 1Users of Accounting InformationExternal UsersLendersShareholdersGovernmentsConsumer GroupsExternal AuditorsCustomersInternal UsersManagersOfficers/DirectorsInternal AuditorsSales S

11、taffBudget OfficersControllersC 2Users of Accounting InformationExternal UsersFinancial accounting provides external users with financial statements.Internal UsersManagerial accounting provides information needs for internal decision makers.C 2External UsersThe primary external users of financial in

12、formation are investors and creditors.信息對(duì)反映經(jīng)濟(jì)資源、對(duì)資源的要求權(quán)以及資源和要求權(quán)的變化有用信息對(duì)估計(jì)未來現(xiàn)金流的時(shí)間、數(shù)量及不確定性有用信息對(duì)投資與信貸決策有用(Specific)(General)Objectives of External Financial ReportingObjectives of External Financial ReportingThe primary financial statements.對(duì)外報(bào)告財(cái)務(wù)信息是以披露根本財(cái)務(wù)報(bào)表的形式來實(shí)現(xiàn)Income Statement (利潤(rùn)表)Balance Sheet (

13、資產(chǎn)負(fù)債表)Statement of Cash Flows（現(xiàn)金流量表）Financial ReportingFinancial ReportingFinancial StatementsFinancial Statements: A Lens to View BusinessInternal UsersBoard of Directors (董事會(huì))Chief Executive Officer Chief Financial OfficerVice PresidentsBusiness Unit ManagersPlant ManagersStore ManagersLine Superv

14、isors為明確決策權(quán)威、作出決策以及評(píng)價(jià)決策執(zhí)行效果提供信息提供企業(yè)內(nèi)、外資源的信息，使之對(duì)評(píng)價(jià)過去的業(yè)績(jī)和判斷企業(yè)未來方向有用Information useful to help the enterprise achieve its goal, objectives and mission.Objectives of Managerial ReportingTypes of Accounting InformationFinancialManagerialTaxIntegrity of Accounting InformationInstitutional FeaturesGenerall

15、y Accepted Accounting Principles (GAAP)Financial Accounting Standards BoardSecurities and Exchange CommissionInternal Control StructureAudits一般公認(rèn)會(huì)計(jì)原則財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)證券交易委員會(huì)內(nèi)部控制結(jié)構(gòu)審計(jì)Integrity of Accounting InformationProfessional OrganizationsAmerican Institute of Certified Public Accountants Institute of Ma

16、nagement AccountantsInstitute of Internal AuditorsAmerican Accounting Association美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)管理會(huì)計(jì)師協(xié)會(huì)內(nèi)部審計(jì)師協(xié)會(huì)美國(guó)會(huì)計(jì)學(xué)會(huì)Integrity of Accounting InformationCompetence, Judgment and Ethical BehaviorCertified Public Accountants (CPAs)Certificate in Management Accounting (CMA)Certificate in Internal Auditing (CIA

17、)Code of Professional ConductCPAEthicsEthical behavior is the cornerstone of the accounting profession. Ethics, Fraud & Corporate GovernanceCorporate governance entails corporate structures and processes for overseeing the companys affairs to ensure that the company is being managed with the best in

18、terests of shareholders in mind. Dennis Kozlowski, the former CEO of Tyco, was sentenced to 8 1/3 to 25 years in prison for his conviction for conspiracy, securities fraud, and falsifying records. Financial accounting practice is governed by concepts and rules known as generally accepted accounting

19、principles (GAAP).Generally Accepted Accounting PrinciplesRelevant InformationAffects the decision of its users.Reliable InformationIs trusted by users.Comparable InformationIs helpful in contrasting organizations.C 5The Securities and Exchange Commission (SEC) is the government group that establish

20、es reporting requirements for companies that issue stock to the public.Setting Accounting PrinciplesFinancial Accounting Standards Board (FASB) is the private group that sets both broad and specific principles. C 5The International Accounting Standards Board (IASB) issues International Financial Rep

21、orting Standards that identify preferred accounting practices. Principles of AccountingNowFutureGoing-Concern PrincipleReflects assumption that the business will continue operating instead of being closed or sold.Cost PrincipleAccounting information is based on actual cost.Objectivity PrincipleAccou

22、nting information is supported by independent, unbiased evidence.C 5Principles of AccountingRevenue Recognition PrincipleRecognize revenue when it is earned.Proceeds need not be in cash.Measure revenue by cash received plus cash value of items received. Monetary Unit PrincipleExpress transactions an

23、d events in monetary, or money, units.Business Entity PrincipleA business is accounted for separately from other business entities, including its owner.C 5所有者Economic Entity (會(huì)計(jì)主體) 一家服裝店的所有者從店里的收銀機(jī)中取走了100美元請(qǐng)客戶吃飯。服裝店的會(huì)計(jì)賬簿是否應(yīng)該反映所有者拿走了現(xiàn)金呢?會(huì)計(jì)主體是會(huì)計(jì)核算服務(wù)的對(duì)象或者說是會(huì)計(jì)人員進(jìn)行核算(確認(rèn)、計(jì)量、記錄、報(bào)告)采取的立場(chǎng)及空間活動(dòng)范圍界定。 依據(jù)會(huì)計(jì)主體假設(shè)，

24、答案為“是”.。這個(gè)假設(shè)要求服裝店的會(huì)計(jì)賬簿反映出企業(yè)的現(xiàn)金比以前減少了.Business Entity FormsSole ProprietorshipPartnershipCorporationC 5Owners of a corporation are called shareholders (or stockholders).When a corporation issues only one class of stock, we call it capital stock.CorporationC 5* Proprietorships and partnerships that ar

25、e set up as LLCs provide limited liability. Characteristics of Businesses*C 5Proprietorships個(gè)體企業(yè)What are some advantages? -total undivided authority -no restrictions on type of business must be legalWhat are some disadvantages? -unlimited liability （無限責(zé)任） -limitation on size fund raising power （規(guī)模有限

26、，融次能力受限）Partnerships合伙企業(yè)What are some advantages? -better credit standing possibly -more brain power, but consultation with partners requiredWhat are some disadvantages? -unlimited personal liability for general partners （一般合伙人承擔(dān)無限責(zé)任） -need for written partnership agreementCorporations What are some

27、 advantages? -separate legal existence -limited liability of stockholders -transferability of ownership relatively easy What are some disadvantages? -taxes possible double taxation -extensive governmental regulationSarbanes-Oxley ActAlso known as SOXPassed (2002) by Congress to help curb financial a

28、buses at companies that sell stock to the publicRequires accounting oversight and stringent internal controlsPenalties include stock market delisting and criminal prosecutionContentConceptsTransaction Analysis ExerciseRatio: ROAAccounting EquationA1Assets資產(chǎn)=Liabilities負(fù)債+Equity所有者權(quán)益LandEquipmentBuil

29、dingsCashVehiclesStore SuppliesNotes ReceivableAccounts ReceivableResources owned or controlled by a companyAssetsA1Taxes PayableWages PayableNotes PayableAccounts PayableCreditors claims on assetsLiabilitiesA1EquityA1Ownersclaims on assetsRevenuesOwner InvestmentsOwner WithdrawalsExpensesLiabilitie

30、sEquityAssets=+Expanded Accounting EquationOwners EquityLiabilitiesEquityAssets=+A1RevenuesExpensesOwner CapitalOwner Withdrawals_+_Transaction Analysis Equation The accounting equation MUST remain in balance after each transaction.LiabilitiesEquityAssets=+A2Transaction Analysis (1)The accounts invo

31、lved are:(1) Cash (asset)(2) Owner Capital (equity) J. Scott invests $20,000 cash to start the business.A2Transaction AnalysisJ. Scott invests $20,000 cash to start the business.A2The accounts involved are:(1) Cash (asset)(2) Supplies (asset)Transaction Analysis (2) Purchased supplies paying $1,000

32、cash.A2Transaction AnalysisPurchased supplies paying $1,000 cash.A2The accounts involved are:(1) Cash (asset) (2) Equipment (asset) Transaction Analysis (3)Purchased equipment for $15,000 cash.A2Transaction AnalysisPurchased equipment for $15,000 cash.A2The accounts involved are:(1) Supplies (asset)

33、(2) Equipment (asset)(3) Accounts Payable (liability)Transaction Analysis (4)Purchased Supplies of $200 and Equipment of $1,000 on account.A2Transaction AnalysisPurchased Supplies of $200 and Equipment of $1,000 on account.A2Transaction Analysis (5)The accounts involved are:(1) Cash (asset) (2) Note

34、s payable (liability)Borrowed $4,000 from 1st American Bank.A2Transaction AnalysisBorrowed $4,000 from 1st American Bank.A2Transaction AnalysisThe balances so far appear below. Note that the Balance Sheet Equation is still in balance.A2Transaction AnalysisNow, lets look at transactions involving rev

35、enue, expenses and withdrawals.A2The accounts involved are:(1) Cash (asset) (2) Revenues (equity) Transaction Analysis (6)Provided consulting services receiving $3,000 cash.A2Transaction AnalysisProvided consulting services receiving $3,000 cash.A2The accounts involved are:(1) Cash (asset)(2) Salari

36、es expense (equity)Transaction Analysis (7)Paid salaries of $800 to employees.Remember that the balance in the salaries expense account actually increases. But, equity decreases because expenses reduce equity.A2Transaction AnalysisRemember that expenses decrease equity.Paid salaries of $800 to emplo

37、yees.A2The accounts involved are:(1) Cash (asset)(2) Withdrawals (equity)Transaction Analysis (8)A withdrawal of $500 is made by the owner.Remember that the withdrawal account actually increases. But, total equity decreases because the withdrawal reduces equity.A2Transaction AnalysisRemember that wi

38、thdrawals decrease equity.A withdrawal of $500 is made by the owner.A2Financial StatementsLets prepare the Financial Statements reflecting the transactions we have recorded.Income StatementStatement of Owners EquityBalance SheetStatement of Cash FlowsP1Transaction AnalysisIncome StatementA withdrawal of $500 is made by the owner.A2Statement of Owners EquityNet income is the difference between Revenues and Expenses.The income statement describes a comp