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雷达卡
Accounting consistsof three basic activities it identifies, record and communicates the economic event of an organization to interested users
Internal users marketing management finance human resources
External users creditors investors
Ethics in financial reporting
standards of conduct by which one\'s actions are judged as right or wrong, honest or dishonest, fair or not fair, are ethics
IFRS by IASB. GAAP by FASB
Historical cost principle record assets at their cost
Fair Value Principle assets and liabilities should be reported at fair value
Monetary unit assumption
requires that companies include in the accounting records only transaction data that can be expressed in terms of money
Economic entity assumption
requires that activities of the entity be kept separate and distinct from activities of its owner and all other economic entities
common sources of revenue : sales fees services commissions interest dividends royalties rent
prepare. income statement. retained earnings statement. statement of financial position. statement of cash flows. comprehensive income statement
Career opp
Public accounting government accounting private accounting forensic accounting
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