Introduction to Accounting

Seminar
8/10 (3 voturi)
Domeniu: Contabilitate
Conține 1 fișier: doc
Pagini : 5 în total
Cuvinte : 673
Mărime: 47.32KB (arhivat)
Cost: Gratis
Profesor îndrumător / Prezentat Profesorului: Andreea Promolga
ASE - FABIZ - Seminar pentru cursul Introducere in Bazele Contabilitatii

Cuprins

1. Nature and role of Accounting

2. Accounting as an information system

3. Accounting as a service function

4. Decision - making and planning

5. Financial and Management Accounting

6. Generally Accepted Accounting Principles (GAAP)

Extras din document

1. Nature and role of Accounting

People need economic information to help them taking decisions and judgements about businesses.

Managers are interested in Accounting information. Accounting information should help them with their decisions.

Accounting is concerned with the collection, analysis and communication of economic information. Accounting information is useful to those who need to make decisions and plans about business and for those who need to controle those businesses.

Managers working within a particular business are likely to be significant users of accounting information. But managers there are not the only people to use accounting information about that particular business.

The fact is that accounting exists for some particulare purposes, such as:

- to help users of accounting information make informed decisions;

- to prepare financial reports on a regular basis;

- to influence the decisions of users of the information produced.

Accounting seeks to satisfy the needs of a wide range of users. ln relation to a particular business, there may be various groups who are likely to have an interest in its financial health.

2. Accounting as an information system

Accounting is an important part of the total information system within a business. Users, both inside and outside the business, have to make decisions concerning the allocation of scarce economic resources. To try to ensure that these resources are allocated in an efficient and effective manner, users require economic information on which to base decisions. It is the role of the accounting system to provide that information.

The accounting system will involve the following procedures:

- identifying and capturing relevant economic information;

- recording the information collected in a systematic manner;

- analysing and interpreting the information collected;

- reporting the information in a manner which suits the users needs.

Preview document

Introduction to Accounting - Pagina 1
Introduction to Accounting - Pagina 2
Introduction to Accounting - Pagina 3
Introduction to Accounting - Pagina 4
Introduction to Accounting - Pagina 5

Conținut arhivă zip

  • Introduction to Accounting.doc

Alții au mai descărcat și

Contabilitatea si Analiza Creantelor si Datoriilor Comerciale - SC Trans Europa SA Galati

CAPITOLUL I CONTRACTE COMERCIALE 1.1. Notiuni generale Etimologic, termenul „contract” provine din latinescul contrahere (a trage împreuna)....

Contabilitatea și Fiscalitatea Impozitelor și Taxelor

CAPITOLUL I CONSIDERATII INTRODUCTIVE 1.1. NECESITATEA IMPOZITELOR SI TAXELOR Satisfacerea nevoilor colective ale oricarei societati impune...

Contabilitatea și Auditul Creanțelor

INTRODUCERE Actualitatea temei. În condiţiile economiei de piaţă, contabilitatea este chemată să asigure cu informaţie obiectivă şi veridică,...

Impozite și Taxe la Bugetul Local

1. NOTIUNI GENERALE PRIVIND IMPOZITELE SI TAXELE 1.1. Scurt istoric privind aparitia si evolutia impozitelor si taxelor Impozitele sunt cea mai...

Second Largest Accounting Fraud în the US History - Worldcom Scandal Revealed

On July 21, 2002, WorldCom Group, a telecommunications company with more than $30 billion in revenues, $104 billion in assets, and 60,000...

Bazele Contabilitatii

I.Active imobilizate-poarta aceasta denumire intru cat se regasesc o perioada in patrimoniul entitatii de cel putin un an.Activele imobilizate sunt...

The Role of Management Accounting

Only in the last few decades has accounting become firmly established as an academic discipline, taught in universities and other educational...

International Accountancy

Chapter 1: General notions and the principles of the international accountancy 1.1. The role of the financial information in the decision making...

Ai nevoie de altceva?