회계 기초영어

회계 기초영어 회계 기초영어.pptx 목차 1.Summary 2.Practical Application 3.Discussion 본문 Accounting? “the art of recording, categorizing, and analyzing the economic events of a company in monetary terms” Important for any manager or investor “Taking all the economic events in the company, Summarizing them into a set of financial statements according to accounting principles” For external users:stockholders, creditors, potential investors, labor unions Highly standardized Producing and selling a product include everyday revenues and expenses Revenue(sales made, services rendered, interestrevenue from investments) Expense (cost of goods sold, administrative expenses, marketing expenses, selling expenses, interest expenses) Providing the business with capital for operating and investing activities Debt financing bonds, loans, credit from suppliers Equity financing selling partial ownership to shareholders Purchasing large capital Using excess cash to buy interest bearing securities Extending credit to customers <Assets> Current assets All other assets = <Liabilities> Current liabilities Long-term and other liabilities <Equity> Stock Retained earnings 본문내용 cation Discussion Definition 세계화 “the art of recording, categorizing, and analyzing the economic events of a company in monetary terms” Important for any manager or investor Accounting? Summary Application Discussion Financial accounting Managerial accounting Two basic types of Accounting Summary Application Discussion Financial Accounting Summary Application Discussion “Taking all the ec