《会计学原理》课程教学课件（英文讲稿）Chapter 1 Accounting and Its Environment

Prologue:Accounting's Role in BusinessAccounting helps banks decideto whom they will lendmoneyAccounting provides informationthat helps investors pick stocks

Accounting's Role inBusinessPrivate AccountingBudgetingInformation systems designCost accountingInternal auditing

Prologue:Accounting's Role in BusinessPublic AccountingAssuranceConsultingservicesincludingTaxauditingaccounting

Users of accounting information:DecisionMakersIndividualsBusinessesInvestorsandcreditorsGovernment regulatory agenciesTaxing authoritiesNonprofit organizationsOther users

Users of accounting information: Decision Makers  Individuals  Businesses  Investors and creditors  Government regulatory agencies  Taxing authorities  Nonprofit organizations  Other users

Who Uses AccountingInformation?GovernmentIndividualsregulatoryagenciesTaxingBusinessesauthoritiesNonprofitInvestors andcreditorsorganizations