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Topic 1 - Accounting Environment

Topic 1 - Accounting Environment

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Published by denixng

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Published by: denixng on Dec 08, 2009
Copyright:Attribution Non-commercial

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09/07/2010

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Wan N -2008
1
AccountingEnvironment
Topic
11
100 Shares$1 par value
 
Accounting?
 
 
Wan N -2008
2
Learning Objectives
 
Learning Objectives
What is Accounting
Accounting Profession
Internal and Externalusers of AccountingInformation
Financial accounting vsManagement accounting
Generally AcceptedAccounting Principles(GAAP)
Professional AccountingBodies and StandardSetting in Malaysia
Financial ReportingFramework in Malaysia
International AccountingStandards Board (IASB)
Financial Statements
Income StatementOwner’s Equity StatementBalance SheetCash Flow Statement
 
Wan N -2008
3
Identifies
 
IdentifiesRecords
 
RecordsCommunicates
 
CommunicatesRelevant
 
RelevantReliable
 
ReliableComparable
 
Comparable
What is accounting?
 
What is accounting?
Accounting
 
Accountingis asystem thatinformationthat isto help users makebetter decisions.
 
to help users makebetter decisions.

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