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1、Chapter1Accounting:TheLanguageofBusiness1CHAPTER1COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVESQUESTIONSEXERCISESPROBLEMSOTHERLO1:Explainhowaccountinginfmationassistsinmakingdecisions.12345234951LO2:Describethecomponents

2、ofthebalancesheet.672226495051LO3:Analyzebusinesstransactionsrelatethemtochangesinthebalancesheet.8927283233343536374851LO4:Prepareabalancesheetfromtransactionsdata.2930313839404142LO5:Comparethefeaturesofsoleproprietshi

3、pspartnershipscpations.1011121324LO6:Identifyhowtheowners’equitysectioninacpatebalancesheetdiffersfromthatinasoleproprietshipapartnership.1415434445LO7:ExplaintheregulationoffinancialreptingincludingdifferencesbetweenU.S

4、.GAAPIFRS.1617LO8:Describeauditinghowitenhancesthevalueoffinancialinfmation.18192546LO9:Evaluatetheroleofethicsintheaccountingprocess.2047Chapter1Accounting:TheLanguageofBusiness3111Limitedliabilitymeansthatcpateownersar

5、enotpersonallyliablefthedebtsofthecpation.Credits’claimscanbesatisfiedonlybytheassetsoftheparticularcpation.112Thecpationisthemostprominenttypeofentitycpationsdobyfarthelargestvolumeofbusiness.113Yes.IntheUnitedKingdomcp

6、ationsfrequentlyusethewdlimited(Ltd.)intheirname.InmanycountrieswhoselawstracebacktoSpaintheinitialsS.A.refertoa“societyanonymous”meaningthatmultipleunidentifiedownersstbehindthecompanywhichisessentiallythesamestructurea

7、sacpation.114Almostallstatesfbidtheissuanceofstockatbelowparthusparvaluesarecustomarilysetatverylowamountshavenorealimptanceinaffectingeconomicbehavioftheissuingentity.115Theboardofdirectsistheelectedlinkbetweenstockhold

8、erstheactualmanagers.Itistheboard’sdutytoensurethatmanagersactinthebestinterestsofshareholders.116IntheU.S.GAAPisgenerallysetbytheFinancialAccountingStardsBoard.TheSEChasfmalauthityfspecifyingaccountingstardsfcompanieswi

9、thpubliclyheldstockasdelegatedbyCongressbutitusuallyacceptsthestardspromulgatedbytheFASB.InternationallyamajityofcountriesacceptIFRSassetbytheInternationalAccountingStardsBoardastheirGAAP.117Untilrecentlythiswastrue.Howe

10、vernowtheSECallowscompaniesheadquarteredoutsidetheU.S.toreptusingIFRS.118Auditshavevaluebecausetheyaddcredibilitytoacompany’sfinancialstatements.Providedthatauditshavetheexpertisetoassesstheaccuracyoffinancialstatementst

11、heintegritytoreptanyproblemstheydiscovertheinvestingpubliccanputmefaithinstatementsthatareaudited.119ACPAisacertifiedpublicaccountant.OnebecomesaCPAbyacombinationofeducationqualifyingexperiencethepassingofatwodaynational

12、examination.ACA(teredaccountant)istheequivalentofaCPAinmanypartsofthewldincludingmostfmerBritishCommonwealthcountries.120Publicaccountantsmustobeystardsofindependenceintegrity.Inadditiontherearemanymeethicalstardsthatper

13、taintoaccountants.Somefolkscallaccountingthemalguardianofcompanies.Thisreputationhasbeensulliedrecentlybycpatescalsthatwentundetected(atleastunreptedbyaccountants)butaccountantsarewkingtoregainthehighethicalregardtheyhav

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