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会计学原理第一张总结 第一篇：会计学原理第一张总结SummaryThepurposeandimportanceofaccountingintheinformationageWeliveintheinformationage,wherethatinformationanditsreliableimpactsthefinancialwell-beingofusallAccountingisaninformationandmeasurementsystemthatidentifiesrecordsandcommunicatesrelevantandcomparableinformationaboutanorganization’sbusinessactivities.UsersandusersofaccountingAccountingisoftencalledthelanguageofbusinessbecauseallorganizationssetupanaccountinginformationsystemtocommunicatedatatomakepeoplemakebetterdecision.theaccountingsystemservesmanykindsofusers,whocanbepidedintwogroups;externalusersandinternalusersExternalusersofaccountinginformationarenotdirectlyinvolvedinrunningtheorganization.theyincludeshareholderslendersdirectors,customerssuppliers,regulatorslawyer,brokers,andpress.externalusershavelimitedaccesstoanorganizationinformation.yettheirbusinessdecisiondependoninformationthatisreliable,relevantandcomparable.internalusersofaccountinginformationarethosedirectlyinvolvedinmanagingandoperatinganorganization.theyusetheinformationtohelpimprovetheefficiencyandeffectivenessofanorganization.theyareseveraltypesofinternalusersandmanyaremanagersofkeyoperatingactivities.OpportunitiesinaccountingandrelevantfieldsAccountinginformationaffectsmanyaspectsofourlives.whenweearnmoney,paytaxes,investsavings,budgetearnings,andplaneforfuture,weareinfluencedbyaccounting.accountinghasfourboardareasofopportunities:financial,managerial,taxationandaccounting–relatedwhyethicsarecrucialtoaccountingThegoalofaccountingistoprovideusefulinformationfordecision.forinformationtobeuseful,itshouldbetrusted.thisdemandethicsinaccounting.ethicsarebeliefsthatdistinguishrightformwrong.theyareacceptedstandardsofbadandgoodbehaviorGenerallyacceptedaccountingprincipleGenerallyacceptedaccountingprincipleareacommonsetofstandardsunappliedbyaccountants.Generallyprinciplesconsistoffourbasicprinciplesandfourassumptions.thecostprinciplemeansthattheaccountinginformationisbasedonactualcost.therevenuerecognitionprincipleprovi
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