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Lesson1

IntroductionToAccountingTaskTeamofFUNDAMENTALACCOUNTINGBusinessSchool,SunYat-senUniversity1Lesson1

IntroductionToAccouOutlineThenatureoffirm;Thevalueofaccounting;TheEvolutionofaccounting;Accounting:Abirdview2OutlineThenatureoffirm;2OpeningStoryEveryonehereissupposedtoknowtheOutlawsoftheMarsh;QuestionI:Whoplaystheroleof“CFO”oftheMarshMountainLiang?Therearetwo;3OpeningStoryEveryonehereisOpeningStorySomeotherpositionsrelatedtoaccounting;4OpeningStorySomeotherpositiOpeningStoryQuestionII:WhydoestheMarshMountaionLiangneedsuchpositionsasCFOandChiefController?WemustknowthatthetitleofSHUIHUZHUANisalsotranslatedasAllMenareBrothers.5OpeningStoryQuestionII:5TheValueofAccountingWhydoesaccountingexistineveryorganization?Iexplainthisquestioninanotherway:whatkindofuniquevaluedoesaccountingpossess?Thevaluemustbefundamentalandthesocietycouldnotgowithout;Anotherwaytoexplain:Darwinism;Naturalselectionandthefittestsurvive;6TheValueofAccountingWhydoeTheNatureofFirmAlthougheveryorganizationneedsaccounting,wejusttalkaboutenterpriseaccountingforsimplicity;Whatisthenatureoffirm?Wediscussabouthumannaturefirst;7TheNatureofFirmAlthougheveTheNatureofManEthicMan;HumanNature:Virtuevs.Evil;Confucisvs.HsunTzuEconomicMan;ThereisnoethicsconceptinEconomists’dictionary;Itisnotfromthebenevolenceofthebutcher,thebrewer,orthebakerthatexpectourdinner,butfromtheirregardstheirowninterest.(AdamSmith);8TheNatureofManEthicMan;8TheNatureofManWeneedacompoundanalyticaltool;MaslowandtheHierarchyofNeeds:themostcommontool;MichaelJensenandWilliamMecklingREMMResourceful,Evaluator,Maximizer,Model.9TheNatureofManWeneedacomTheNatureofFirmClassicaltheories;Adevicetocapturetransactioncosts;Anexusofcontracts;Agencytheory;EconomicDarwinism;,,,,REMMperspective:Acoalitionofeconomicmen;10TheNatureofFirmClassicalthTheNatureofFirmOnthecoalitionofeconomicmen:WhydoesREMMjoinafirm?Maximizationofhisowninterests;WhendoesREMMquitfromafirm?Seekdifferentchancetomaximizehisowninterests;WhenwedefinehumanbeingasREMM,wehavetosolvethefundamentalissue:HowdoesREMMtrusteachother?11TheNatureofFirmOnthecoaliTheValueofAccountingWithouttrust,wecouldnothaveevenafamily,letaloneafirm;911andtheincreaseoftrustingcost;REMMshavetofindefficientwaystodevelopandmaintaintrust;Theyknowthattheyhaveto;Theproblemishow;12TheValueofAccountingWithoutTheValueofAccountingHistorically,REMMshavecreatedandexperimentednumerousways;Accountingisproventobecost-effective;Itissuitabletoallkindsoffirms,Nomatteroftheirsize,Nomatterofthegeographiclocations;Nomatterofownership;13TheValueofAccountingHistoriTheEvolutionofAccountingNowthataccountingisconnectedwithhumannatureandtrustingissue,wemaytracethehistoryofaccountingtotheearlydaysofhumanbeings,orPrimitiveSociety;theIncasandQuipu;14TheEvolutionofAccountingNow

SumerandCUNEIFORM

PhoenicianandALPHABET15SumerandCUNEIFORM15TheEvolutionofAccountingWhydoourancestorsinventAlphabet?Tobuildtrustingviaenhancedmemory;ThisistherightvalueofAccounting.ChronologyofspellingbySteveBett;3200BCWritingdevelopedasanextensionoftheaccountingsysteminBabylon;ABritishaccountingscholarclaimed:PhoenicianinventedALPHABET

forthesakeofaccounting.16TheEvolutionofAccountingWhyTheEvolutionofAccountingTheprimitivestageofaccounting;Atooltohelptomaintainthetrusts;Alphabet,numericandorganizationalcontrol;17TheEvolutionofAccountingTheTheEvolutionofAccountingThebirthofdouble-entrybookkeeping;A.C.LittletononthebirthofDEB;AnotherstoryTheCrusaders(1095-1270);Italiancommodityeconomy,developedbankbusiness;DEB:thesymbolofaccountingscience;18TheEvolutionofAccountingTheTheEvolutionofAccountingFromBookkeepingtoFinancialAccountingCapitalmarket:accountinginformationiswidelycirculated;Themostcommonusers:outsideofthereportingentity;GAAP:thesymboloftheconversion;FinancialAccountingisalsocalledExternalAccounting;19TheEvolutionofAccountingFroTheEvolutionofAccountingIndustrialrevolutionandmodernmassmanufacturingprocess;Businessprofitingmodelischanged;Originally,buylow,sellhigh;Now,buyrawmaterials,manufactureintoproductsandsellout;Thedeterminationofthecostofmanufacturedproductsisessentialinprofitdetermination;CostAccountingis“invented”;20TheEvolutionofAccountingIndTheEvolutionofAccountingFromcostaccountingtomanagementaccounting;Morecomplicatedbusinessactivities;Dynamicandkeep-changingenvironment;Muchlargerbusinessscale;Decisionmaking:

muchmorecomplicated;ManagementAccountingis

“invented”;21TheEvolutionofAccountingFroTheEvolutionofAccountingFromcommoditymarkettocapitalmarket;Thedevelopingofcapitalmarketraisestwoissues:Effectivewaystoraiseandallocatecapital;Trustcrisis;WehaveCorporateFinanceandAuditingsubjectsrespectively.22TheEvolutionofAccountingFroAccountingFirmsFirmFinancialstatementsinvestorsFinancialAccountingAuditingFinanceManagementAccountingCorporateFinanceandAuditing23AccountingFirmsFirmFinancialTheEvolutionofAccountingAccountingwillevolvewiththedevelopmentofeconomyandtechnology;Theinventionofcomputeranditsadoptionintoaccountingpractice;Reducestime,effortandcostof

record-keeping;Improvesclericalaccuracy;Changesthewaywestore,processandsummarizelargemassesofdata;24TheEvolutionofAccountingAccTheEvolutionofAccountingWebsiteandInternet;disseminationofaccountinginformation:

easyandnoincrementcost;Internetbasedfinancialreportingsystem;ExtensibleBusinessReportingLanguage(XBRL)wasdevelopedtoprovideuserswithanefficientandeffectivemeansofpreparingandexchangingfinancialinformationovertheInternet.ExtensibleAssuranceReportingLanguage(XARL)wasdesignedtoenableassuranceproviderstoreportontheintegrityofinformationdistributedovertheInternetandhelpusersandcompaniesplacewarrantedrelianceonsuchinformationEventsaccounting:maybere-introducedunderinternetenvironment;25TheEvolutionofAccountingWebTheEvolutionofAccountingSOXanditsimpactonaccounting;EnronfiledforbankruptcyprotectinDecember3,2001;WorldComreportedbillionsoffalseprofitinJune,2002;Sarbanes-OxleyActof2002wassignedbyPresidentBushandbecame

alawinJune30,2002;Itmainlyfocusesonaccounting;26TheEvolutionofAccountingSOXTheBoundaryofAccountingAccounting:aboundlessdiscipline;Whatshouldaccountantssupposedtodo?Forinstance,thejobdescriptionofCFO;Thejobdescriptionofchiefcontroller;Nodefinitedefinition;Nogenerallyacceptedprinciples;27TheBoundaryofAccountingAccoWhatshouldwedo?郭靖……縱身離開北斗星位，搶到“天璇”。他此時(shí)武功已勝全真諸子，兼之精通陣法奧妙，一加推動(dòng)，陣勢(shì)威力大增。北斗陣本以“天權(quán)”為主，但他一入陣，樞紐移至“天璇”，陣法立時(shí)變幻。Theimplicationtous!28Whatshouldwedo?郭靖……縱身離開北斗星位Youmayuseknowledgefreelyassoonasyoufindtheunderlyingregularity;29YoumayuseknowledgefreelyaSummaryThenatureoffirm:contemporaryinterestcoalitionofREMM;REMMshavetofindcost-effectivewaystobuildtrust;Accountingisprovencheapandreliable;Accountingisevolvingwitheconomyandtechnology,etc;Fourmainbranches:Financialaccounting,managementaccounting,corporatefinance

andauditing;Computerandinternet:alreadychanged

accountingsignificantly;30SummaryThenatureoffirm:conCaseforopendiscussionCollectrelevantcommentsandnewsreportsonthefinancialfraudofShanghailistedcompanyHongguangIndustrial(600083),especiallythefirstlawsuitfiledbyMs.JiangfromShanghai.Requirements:IsthesuitfiledbyMs.Jiangmeritormeritless?Istherejectionbylocalcourtreasonableornot?Why?SupposethatMs.Jianghadwonthecase,whatkindofconsequencesareexpected?31CaseforopendiscussionCollecTheEndofLesson132TheEndofLesson132Lesson1

IntroductionToAccountingTaskTeamofFUNDAMENTALACCOUNTINGBusinessSchool,SunYat-senUniversity33Lesson1

IntroductionToAccouOutlineThenatureoffirm;Thevalueofaccounting;TheEvolutionofaccounting;Accounting:Abirdview34OutlineThenatureoffirm;2OpeningStoryEveryonehereissupposedtoknowtheOutlawsoftheMarsh;QuestionI:Whoplaystheroleof“CFO”oftheMarshMountainLiang?Therearetwo;35OpeningStoryEveryonehereisOpeningStorySomeotherpositionsrelatedtoaccounting;36OpeningStorySomeotherpositiOpeningStoryQuestionII:WhydoestheMarshMountaionLiangneedsuchpositionsasCFOandChiefController?WemustknowthatthetitleofSHUIHUZHUANisalsotranslatedasAllMenareBrothers.37OpeningStoryQuestionII:5TheValueofAccountingWhydoesaccountingexistineveryorganization?Iexplainthisquestioninanotherway:whatkindofuniquevaluedoesaccountingpossess?Thevaluemustbefundamentalandthesocietycouldnotgowithout;Anotherwaytoexplain:Darwinism;Naturalselectionandthefittestsurvive;38TheValueofAccountingWhydoeTheNatureofFirmAlthougheveryorganizationneedsaccounting,wejusttalkaboutenterpriseaccountingforsimplicity;Whatisthenatureoffirm?Wediscussabouthumannaturefirst;39TheNatureofFirmAlthougheveTheNatureofManEthicMan;HumanNature:Virtuevs.Evil;Confucisvs.HsunTzuEconomicMan;ThereisnoethicsconceptinEconomists’dictionary;Itisnotfromthebenevolenceofthebutcher,thebrewer,orthebakerthatexpectourdinner,butfromtheirregardstheirowninterest.(AdamSmith);40TheNatureofManEthicMan;8TheNatureofManWeneedacompoundanalyticaltool;MaslowandtheHierarchyofNeeds:themostcommontool;MichaelJensenandWilliamMecklingREMMResourceful,Evaluator,Maximizer,Model.41TheNatureofManWeneedacomTheNatureofFirmClassicaltheories;Adevicetocapturetransactioncosts;Anexusofcontracts;Agencytheory;EconomicDarwinism;,,,,REMMperspective:Acoalitionofeconomicmen;42TheNatureofFirmClassicalthTheNatureofFirmOnthecoalitionofeconomicmen:WhydoesREMMjoinafirm?Maximizationofhisowninterests;WhendoesREMMquitfromafirm?Seekdifferentchancetomaximizehisowninterests;WhenwedefinehumanbeingasREMM,wehavetosolvethefundamentalissue:HowdoesREMMtrusteachother?43TheNatureofFirmOnthecoaliTheValueofAccountingWithouttrust,wecouldnothaveevenafamily,letaloneafirm;911andtheincreaseoftrustingcost;REMMshavetofindefficientwaystodevelopandmaintaintrust;Theyknowthattheyhaveto;Theproblemishow;44TheValueofAccountingWithoutTheValueofAccountingHistorically,REMMshavecreatedandexperimentednumerousways;Accountingisproventobecost-effective;Itissuitabletoallkindsoffirms,Nomatteroftheirsize,Nomatterofthegeographiclocations;Nomatterofownership;45TheValueofAccountingHistoriTheEvolutionofAccountingNowthataccountingisconnectedwithhumannatureandtrustingissue,wemaytracethehistoryofaccountingtotheearlydaysofhumanbeings,orPrimitiveSociety;theIncasandQuipu;46TheEvolutionofAccountingNow

SumerandCUNEIFORM

PhoenicianandALPHABET47SumerandCUNEIFORM15TheEvolutionofAccountingWhydoourancestorsinventAlphabet?Tobuildtrustingviaenhancedmemory;ThisistherightvalueofAccounting.ChronologyofspellingbySteveBett;3200BCWritingdevelopedasanextensionoftheaccountingsysteminBabylon;ABritishaccountingscholarclaimed:PhoenicianinventedALPHABET

forthesakeofaccounting.48TheEvolutionofAccountingWhyTheEvolutionofAccountingTheprimitivestageofaccounting;Atooltohelptomaintainthetrusts;Alphabet,numericandorganizationalcontrol;49TheEvolutionofAccountingTheTheEvolutionofAccountingThebirthofdouble-entrybookkeeping;A.C.LittletononthebirthofDEB;AnotherstoryTheCrusaders(1095-1270);Italiancommodityeconomy,developedbankbusiness;DEB:thesymbolofaccountingscience;50TheEvolutionofAccountingTheTheEvolutionofAccountingFromBookkeepingtoFinancialAccountingCapitalmarket:accountinginformationiswidelycirculated;Themostcommonusers:outsideofthereportingentity;GAAP:thesymboloftheconversion;FinancialAccountingisalsocalledExternalAccounting;51TheEvolutionofAccountingFroTheEvolutionofAccountingIndustrialrevolutionandmodernmassmanufacturingprocess;Businessprofitingmodelischanged;Originally,buylow,sellhigh;Now,buyrawmaterials,manufactureintoproductsandsellout;Thedeterminationofthecostofmanufacturedproductsisessentialinprofitdetermination;CostAccountingis“invented”;52TheEvolutionofAccountingIndTheEvolutionofAccountingFromcostaccountingtomanagementaccounting;Morecomplicatedbusinessactivities;Dynamicandkeep-changingenvironment;Muchlargerbusinessscale;Decisionmaking:

muchmorecomplicated;ManagementAccountingis

“invented”;53TheEvolutionofAccountingFroTheEvolutionofAccountingFromcommoditymarkettocapitalmarket;Thedevelopingofcapitalmarketraisestwoissues:Effectivewaystoraiseandallocatecapital;Trustcrisis;WehaveCorporateFinanceandAuditingsubjectsrespectively.54TheEvolutionofAccountingFroAccountingFirmsFirmFinancialstatementsinvestorsFinancialAccountingAuditingFinanceManagementAccountingCorporateFinanceandAuditing55AccountingFirmsFirmFinancialTheEvolutionofAccountingAccountingwillevolvewiththedevelopmentofeconomyandtechnology;Theinventionofcomputeranditsadoptionintoaccountingpractice;Reducestime,effortandcostof

record-keeping;Improvesclericalaccuracy;Changesthewaywestore,processandsummarizelargemassesofdata;56TheEvolutionofAccountingAccTheEvolutionofAccountingWebsiteandInternet;disseminationofaccountinginformation:

easyandnoincrementcost;Internetbasedfinancialreportingsystem;ExtensibleBusinessReportingLanguage(XBRL)wasdevelopedtoprovideuserswithanefficientandeffectivemeansofpreparingandexchangingfinancialinformationovertheInternet.ExtensibleAssuranceReportingLanguage(XARL)wasdesignedtoenableassuranceproviderstoreportontheintegrityofinformationdistributedovertheInternetandhelpusersandcompaniesplacewarrantedrelianceonsuchinformationEventsaccounting:maybere-introducedunderinternetenvironment;57TheEvolutionofAccountingWebTheEvolutionofAccountingSOXanditsimpactonaccounting;Enronfiledforbankruptcyprotect

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