accounting-handbook教学课件.pptxVIP

? University of South Wales;Two Sectors;Private Sector Firms;Private Sector Firms; Private Limited Companies (Ltd.s);Public Limited Companies (Plc’s);Other Business Types; Sole Trade Partnership Private Public Company Company;Exercises;SOLE TRADERS / PARTNERSHIPS;LIMITED COMPANIES;? University of South Wales; ;Accountancy Is One Of Four Vital Operations In An Organisation;What is Accounting?;Three Stages Of Accounting;WHY KEEP ACCOUNTS ?;WHY KEEP ACCOUNTS ?;WHY KEEP ACCOUNTS ?;WHY KEEP ACCOUNTS ?;Who are the Managers?;Financial Information That Organisations Record;Work Carried Out By The Accounting Profession;ACCOUNTING CONCEPTS;Financial and Management accounting;Accounting Terminology;The Business Entity Concept ; Accounting Terminology; Accounting Terminology (continued); Accounting Terminology (continued);Accounting Terminology (continued) ; Accounting Terminology (continued) ;The characteristics that influence the usefulness of accounting information; Discuss three internal three external users of accounting information. Discuss three business objectives of a company.;;INTERNAL USERS;EXTERNAL USERS ;Business Objectives Of Companies;Other Secondary Objectives;? University of South Wales;Final Accounts;;;Attempt Short Question a;Workshop Exercise 1The following figures have been extracted from the accounting records of a A.Client for the year ending December 2014. (this is on the word document)?:?;Income Statement for A. Client December 2014 ;The Statement of Financial Position (Balance Sheet);;Workshop Exercise 2?The following figures have been extracted from the accounting records of B.Brush for the year ending December 2014.?;Statement of Financial Position for B. Brush December 2014;Statement of Financial Position for B. Brush December 2014 (continued);Question 3: K Flint;Income Statement of K. Flint for the year end July 2014;Statement of Financial Position of K Flint as at 31/07/14;Accounting Month / year End Adjustments