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Lecture 1 - Introduction

Lecture 1 - Introduction

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Published by Minh-Ha Le

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Published by: Minh-Ha Le on Oct 02, 2011
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04/21/2012

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Uses of AccountingInformation and theFinancial Statements
 
Multimedia Slides by: Gail A. Mestas, MAcc, New Mexico State University 
Chapter 1
 
Copyright © Houghton Mifflin Company. All rights reserved.
1
 –
2
Learning Objectives
1.Define
accounting 
, identify business goals andactivities, and describe the role of accounting inmaking informed decisions.2.Identify the many users of accounting information insociety.3.Explain the importance of business transactions,money measure, and separate entity to accountingmeasurement.4.Describe the corporate form of businessorganization.5.Define
financial position 
, state the accountingequation, and show how they are affected by simpletransactions.6.Identify the four financial statements.
 
Copyright © Houghton Mifflin Company. All rights reserved.
1
 –
3
Accounting as an Information System
Objective 1
 –
Define
accounting 
, identify business goalsand activities, and describe the role ofaccounting in making decisions

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