会计学-企业决策的基础-14版-PPT02

1、,INCOME AND CHANGES IN RETAINED EARNINGS,Chapter 12,Learning Objective,LO1,To describe how irregular income items, such as discontinued operations and extraordinary items, are presented in the income statement.,Information about net income can be divided into two major categories,Income from continuing operations.,Reporting the Results of Operations,This tax expense does not include effects of unusual, nonrecurring items.,These unusual, nonrecurring items are each reported net of taxes.,When m。

2、,The Accounting Cycle Capturing Economic Events,Chapter 3,Learning Objective,LO1,To identify the steps in the accounting cycle and discuss the role of accounting records in an organization.,The Role of Accounting Records,Establishes accountability for assets and transactions.,Keeps track of routine business activities.,Obtains detailed information about a particular transaction.,Evaluates efficiency and performance within company.,Maintains evidence of a companys business activities.,Learning 。

3、Financial & Managerial Accounting,The Basis for Business Decisions,FOURTEENTH EDITION,Williams Haka Bettner Carcello,Accounting Information for Decision Making,Chapter 1,Learning Objective,LO1,To discuss accounting as the language of business and the role of accounting information in making economic decisions.,Accounting information,The accounting process,Decision makers,Economic activities,Actions (decisions),Accounting “links” decision makers with economic activities and w。

4、,STATEMENT OF CASH FLOWS,Chapter 13,Learning Objective,LO1,Explain the purposes and uses of a statement of cash flows.,Provides information about the cash receipts and cash payments of a business entity during the accounting period.,Helps investors with questions about the companys Ability to generate positive cash flows. Ability to meet its obligations and to pay dividends. Need for external financing. Investing and financing transactions for the period.,Purpose of the Statement of Cash Flows。

5、,GLOBAL BUSINESS AND ACCOUNTING,Chapter 15,Learning Objective,LO1,To define four mechanisms companies use to globalize their business activities.,Globalization,Occurs as managers become aware of and engage in cross-border trade and operations. A high level of globalization is a multinational enterprise that begins with raw material extraction and ends with final product assembly and sales in multiple foreign locations.,Globalization,Globalization typically progresses through a series of stages 。

6、,FINANCIAL STATEMENT ANALYSIS,Chapter 14,Internal Users,External Users,Financial statement analysis helps users make better decisions.,Managers Officers Internal Auditors,Shareholders Lenders Customers,Purpose of Analysis,Purpose of Analysis,Financial Statements Are Designed for Analysis,Learning Objective,LO1,To explain the uses of dollar and percentage changes, trend percentages, component percentages and ratios.,Dollar & Percentage Changes,Trend Percentages,Component Percentages,Ra。

7、,BASIC FINANCIAL STATEMENTS,Chapter 2,Learning Objective,LO1,To explain the nature and general purpose of financial statements.,Introduction to Financial Statements,Three primary financial statements.,Introduction to Financial Statements,Introduction to Financial Statements,Introduction to Financial Statements,Revenues result in positive cash flow.,Expenses result in negative cash flow.,Either in the past, present, or future.,Introduction to Financial Statements,Introduction to Financial Statem。