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IntroductiontoFinancialAccountingEnglishVersion42023-11-26Part1:IntroductionandBackgPart2:BasicAccountingTermiPart3:FinancialStatementsPart4:AccountingAssumptionsPart5:TypesofBusinessEntitycontents目錄Part1:IntroductionandBackg01Accountingprovidesfinancialinformationthathelpsmanagers,investors,andotherstakeholdersmakeinformeddecisionsThemainobjectiveofaccountingistoprovideaccuracyandrelatedfinancialinformationaboutacompanyororganizationAccountingisasetofproceduresandtechniquesusedtorecord,classify,andsummarizeeconomiceventsandtransactionsDefinitionofAccountingAccountingplaysacriticalroleinbusinessasitprovidesfinancialinformationthatenablesdecisionmakingAccountinghelpmanagersunderstandthefinancialperformanceofthebusiness,identifyareasthatrequireimprovement,andsetgoalsandstrategiesAccountingalsoenablesinvestorstomakeinformeddecisionsaboutacompany'sfinancialhealthandpotentialforgrowthTheRoleofAccountinginBusiOvertime,accountinghasevolvedtobecomeamorecomplexfieldthatinvolvesspecializedtechniques,methods,andstandardsThedevelopmentofdoubleentrybookkeepinginthe15thcenturymarketasignificantmilestoneinaccounting'sevolutionTheearliestformsofaccountingdatebacktoambienttimeswhenpeopletracktheirassets,liabilities,andexpensesTheEvolutionofAccountingPart2:BasicAccountingTermi02Doubleentrybookkeepingasystemofaccountinginwhicheverytransactionisrecordedtwice,onceasadebitandonceasacreditLedgerabookorcomputerfilethatcontainstheaccountsofabusiness,witheachaccountassignedauniquenumberAccountinglanguageAccountinghasitsownlanguage,includingterms,symbols,andconventionsusedtocommunicatefinancialinformationTheLanguageofAccountingGenerallyAcceptedAccountingPrinciples,asetofrulesandguidelinesforpreparingandreportingfinancialstatementsInternationalFinancialReportingStandards,asetofaccountingstandardsdevelopedbytheInternationalAccountingStandardsBoard(IASB)toprovideguidanceonfinancialreportinganindependentreviewofacompany'sfinancialstatementstoensureaccuracyandcompliancewithGAAPandotherlegalrequirementsGAAPIFRSAuditTheFrameworkofAccounting123Theinitialentryoftransactionsintotheledger,classifiedaccordingtothenatureofthetransactionJournalentriesindividualaccountsintheledgerthatrepresentdifferentfinancialtransactionsorbalancesLedgeraccountsalistofallledgeraccountsandtheirbalances,usedtocheckforerrorsandpreparethefinancialstatementsTrialbalanceTheRecordingProcessPart3:FinancialStatements03010203BalanceSheetDefinitionItisafinancialstatementthatdisplaysthedistributionofassets,liabilities,andowner'sequityofacompanyatacertainpointintime.TheroleofthebalancesheetThebalancesheetprovidesimportantinformationaboutacompany'sfinancialcondition,helpingstakeholdersunderstandthecompany'sassets,liabilities,andnetassets.ThecompositionofthebalancesheetThebalancesheetusuallyconsistsofthreeparts:assets,liabilities,andowner'sequity.TheBalanceSheetDefinitionofincomestatementTheincomestatementorincomestatementdisplaystheincomeearnedandcostsincurredbyacompanyduringaspecificperiod.TheroleoftheincomestatementTheincomestatementprovidesinformationaboutacompany'sprofitability,helpinginvestorsandmanagersunderstandthecompany'sprofitability.ThecompositionoftheincomestatementTheincomestatementusuallyconsistsofthreeparts:income,cost,andprofit.TheIncomeStatementDefinitionofcashflowstatementThecashflowstatementdisplaysinformationoncashinflowsandoutflowsofacompanyduringaspecificperiod.TheroleofcashflowstatementThecashflowstatementprovidesimportantinformationaboutacompany'scashflowandcashmanagementcapabilities.ThecompositionofthecashflowstatementThecashflowstatementisusuallycomposedofcashinflowsandoutflowsfromoperating,investing,andfinancingactivities.TheStatementofCashFlowsPart4:AccountingAssumptions04ThePrincipleofMateriality010203MaterialityistheprinciplethataccountingtransactionsandeventsshouldbeconsideredsignificantenoughtobeincludedinthefinancialstatementsMaterialityisanimportantprincipleinfinancialaccountingbecauseitensuresthatthefinancialstatementsproviderelevantandrelevantinformationfordecisionmakingMaterialityisappliedbyconsideringtheimpactofanaccountingtransactionoreventonthefinancialpositionandperformanceofanentityTheprincipleofconservationstatesthattheassetsandliabilitiesofanentityshouldbemeasuredandpresentedinaMannerthatpreservesthepurchasingpowerofthefinancialstatementsThisprincipleisimportantinfinancialaccountingbecauseitensuresthatthefinancialstatementsprovidearelatedmeasureofthefinancialpositionandperformanceofanentityTheprincipleofconservationisachievedbyusinggenerallyacceptedaccountingprinciplesandconventionsthataredesignedtoensuretheintegrityandconsistencyoffinancialstatementsThePrincipleofConservationRevenuerecognitionisachievedbyapplyinggenerallyacceptedaccountingprinciplesandconventionsthatrequirerevenuetoberecognizedwhenitisearned,measuredconsistently,andpresentedinamanualthatreflectstheeconomicbenefitsderivedfromanentity'soperationsTheprincipleofrevenuerecognitionstatesthatrevenueshouldberecognizedinthefinancialstatementsinaMannerthatreflectstheeconomicbenefitsderivedfromanentity'soperationsRevenuerecognitionisanimportantprincipleinfinancialaccountingbecauseitensuresthatthefinancialstatementsprovidearelatedmeasureoftheeconomicbenefitsgeneratedbyanentity'soperationsThePrincipleofRevenueRecogPart5:TypesofBusinessEntity0503DisadvantagesOwnerispersonallyfeasibleforbusinessdebts,limitedreliability,diverseraisingcapital01SolidownershipAbusinessentityownedandmanagedbyoneindividualwhoaccountsforpersonalreliabilityforbusinessdebts02AdvantagesEasytoestablish,minimallegalformalities,ownerhasfullcontroloverbusinessdecisionsS