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Finanacial Accounting Ch1

Finanacial Accounting Ch1

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Published by Khan Mohammad

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Categories:Types, Business/Law
Published by: Khan Mohammad on Feb 17, 2012
Copyright:Attribution Non-commercial

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08/30/2013

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Copyright©2001 by HoughtonMifflin Company. All rights reserved.1
Financial AccountingFinancial Accounting
Belverd E. Needles, Jr.Belverd E. Needles, Jr.Marian PowersMarian Powers
-----------Multimedia Slides by:Dr. Howard A. Kanter, CPA
DePaul University
Milton M. Pressley
University of New Orleans
 
Copyright©2001 by HoughtonMifflin Company. All rights reserved.2
LE
ARNING OBJ
ECT
IV
ESLE
ARNING OBJ
ECT
IV
ES
1
.Define
accounting,
identify business goalsand activities, and describe the role of accounting in making informed decisions.2.Identify the many users of accountinginformation in society.3.Explain the importance of businesstransactions, money measure, andseparate entity to accountingmeasurement.4.Describe the corporate form of businessorganization.
 
Copyright©2001 by HoughtonMifflin Company. All rights reserved.3
5
.Define
 f 
inancial position,
state theaccounting equation, and show how theyare affected by simple transactions.6.Identify the four financial statements.7.State the relationship of generally acceptedaccounting principles (GAAP) to financialstatements and the independent CPA¶sreport, and identify the organizations thatinfluence GAAP.8.Define
ethics
and describe the ethicalresponsibilities of accountants.
LE
ARNING OBJ
ECT
IV
ESLE
ARNING OBJ
ECT
IV
ES
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