ACC101- Accounting In Business

Tổng quan về nguyên lý kế toán trong DN dịch vụ

1. Definition of accounting
2. Users of accounting information
- External users: Lenders( người cho vay), Shareholders, Government,
Consumer groups, External auditors, Customers
- Internal users: Managers, Officers/Directors, Internal Auditors, Sales
staff, Budget officers, Controllers
3. Ethics (đạo đức)- A key concept
- Belief that distinguishes right from wrong
- Accepted standards of good and bad from wrong behavior.
4. Principles and assumptions of accounting
- Revenue recognition principle (Nguyên tắc ghi nhân doanh thu)
 Recognize revenue when it is earned
 Proceeds need not be in cash
 Measure revenue by cash received plus the cash value of items
received.
- Cost principle- Historical cost ( Nguyên tắc giá gốc hay giá vốn lịch
sử)
 Accounting information is based on actual cost. Actual cost is
considered objective
- Matching principle (Nguyên tắc phù hợp)
 A company must record its expenses incurred to generate the
revenue reported
- Full disclosure principle( Nguyên tắc công khai)
 A company is required to report the details behind financial
statements that would impacts users’decisions
5. Principles and assumptions of accounting *
- Going-concern assumption ( Nguyên tắc tiếp tục hoạt động)
 Reflects assumption
6. Accrual basis vs cash basis ( cơ sở KT dồn tích và cơ sở KT tiền mặt)*
- Accrual Basis ( cơ sở dồn tích)
 Revenues are recognized when earned and expenses are recognized
when incurred.
- Cash basis ( cơ sở tiền mặt )
 Revenues
7. The accounting equation ( phương trình cân bằng kế toán)
Assets = Liabilities + Owner equity
(tài sản) = Vốn nợ Vốn chủ sở hữu