工商管理学学士(会计及财务)(1).ppt

文档介绍：YING WA GIRLS’ SCHOOL
PRINCIPLES OF ACCOUNTS
Prepared by: Mr. CHEUNG
Outlines
What is Accounting?
Curriculum of CE Principles of Accounts
Academic and career prospects of studying Accounts
Qualities of studying Principles of Accounts
What is Accounting?
Accounting is concerned with:
Recording of data
Classifying and summarizing municating the data for decision making
What is Accounting?
Accounting is concerned with:
Recording of data
Also known as book-keeping
A process of recording daily transactions of the business
What is Accounting?
Accounting is concerned with:
Classifying and summarizing data
Preparation of “Profit and Loss Account” to calculate the profit for the year
Preparation of “Balance Sheet” to summarize the assets and liabilities and capital of pany
What is Accounting?
Accounting is concerned with:
Communicating the data for decision making
Disclosure of financial information to different users
Presentation of figures in a consistent and understandable format
Curriculum of CE Principles of Accounts
pany accounts
Types of shares
Issue of shares