基础会计学教材（Basic accounting teaching）.docVIP

基础会计学教材（Basic accounting teaching） This paper contributed by WXL972584849. PPT document may at the WAP end of the browsing experience poor. Suggest you select TXT, or download the source file to the machine view. Two, the function of accounting The basic function of accounting basic functions of accounting functions The supervision function The function of accounting Other function prediction functions other functions prediction functions of decision function analysis function Three, the goal of accounting (a) the goal of accounting accounting shall truthfully provide relevant financial and accounting shall truthfully provide useful information about the enterprises financial position, operating results and cash flow, etc., to meet the operating performance and cash flow and other aspects of the useful information to meet the information needs of all parties concerned, to help users make economic decisions to help users make economic decisions, and reflects the tube party information need help users make economic decisions and to reflect management accountability. Performance management accountability. The fulfillment of fiduciary duty in management provide useful accounting information The users of accounting information, government agencies, government agencies, financial external financial and tax interest group, investor information users employees within the enterprise management, investor interest group of investors and creditors companies need what kind of information of enterprise financial status, financial status, business performance and cash flow etc. (two) the quality requirement of accounting information 1. reliability 2. correlation 3. clarity, clarity of 4. comparable longitudinal than) 4. comparable (horizontal and vertical than comparable (5.) substanceoverform substanceoverform 6. importance 7. caution caution 8. timeliness timeliness The second section The premise of accounting and accounting elements, accounting assumption Accounting assumption