Introduction to Accounting

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Profesor îndrumător / Prezentat Profesorului: Andreea Promolga
ASE - FABIZ - Seminar pentru cursul Introducere in Bazele Contabilitatii


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)

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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.

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