会计学英文版教材全套课件.pptx

1-Survey of AccountingElectronic Presentation by Douglas Cloud Pepperdine UniversityCarl S.Warren1-Task Force Clip Art included in this electronic presentation is used with the permission of New Vision Technology of Nepean Ontario, Canada.1-Chapter 1The Role of Accounting in Business1-Learning Objectives1. Describe the types and forms of businesses, business strategies, value chains, and stakeholders.2. Describe the three business activities of financing, investing, and operating.3. Define accounting and explain its role in business.4. Describe and illustrate the basic financial statements and how they interrelate.5. Describe eight basic accounting concepts underlying financial reporting.6. Describe and illustrate the use of horizontal analysis to analyze and evaluate a company’s performance.After studying this chapter, you should be able to:1-Learning Objective1Describe the types and forms of businesses, business strategies, value chains, and stakeholders.1-Types of BusinessesManufacturing Business` ProductGeneral Motors Automobiles, trucks, vansGeneral Mills Breakfast cerealsBoeing Jet aircraftNike Athletic shoesCoca-Cola BeveragesSony Stereos, televisions, radios1-Types of BusinessesMerchandising Business ProductWal-Mart General merchandiseToys”R”Us ToysBarnes Noble BooksBest Buy Consumer electronicsAmazon. Com Books1-Types of BusinessesService Business ProductDisney EntertainmentDelta Air Lines TransportationMarriott Hotels Hospitality and lodgingMerrill Lynch Financial adviceSprint Telecommunication1-There are three forms of business organizationsProprietorshipPartnershipCorporation1-A proprietorship is owned by one individual. AdvantagesEase in organizingLow cost of organizingDisadvantageLimited source of financial resourcesUnlimited liabilityDoug’s 1-A partnership is owned two or more individuals. AdvantagesMore financial resources than a proprietorship.Additional management skills.DisadvantageUnlimited liability.Doug and Max’s 1-A corporation is org