HOME / ¹®¼°øÀ¯ / ¸®Æ÷Æ®/³í¹® / ±âŸ¸®Æ÷Æ®
0
0°ÇÀÇ Èı⺸±âÀ繫Á¤º¸¿Í ȸ°èÀÇ ÀÌÇØ¿¡ ´ëÇØ ±â¼úÇÑ ¸®Æ÷Æ® Âü°íÀÚ·áÀÔ´Ï´Ù.
1Àå ȸ°è¶õ ¹«¾ùÀΰ¡?
2Àå °ü¸®È¸°è
3Àå À繫ȸ°è
4Àå ȸ°è°¨»ç
5Àå ¼¼¹«È¸°è
6Àå Áøµµ Æò°¡
7Àå ȸ°è »çÀÌŬ
8Àå ȸ°è»çÀÌŬ : ºÎ±âÀÇ ¿ªÇÒ
9Àå ÁÖ¿ä À繫Á¦Ç¥ ÀÌÇØÇϱâ
10Àå ±âÃÊ È¸°è °ø½Ä
11Àå ÀÚ»ê ºÐ·ùÇϱâ
12Àå ºÎä¿Í ÀÚº»
13Àå ¼ÕÀÍ°è»ê¼
14Àå Çö±ÝÈ帧ǥ
15Àå Çö±ÝÈ帧 ºÐ¼®ÀÇ Á߿伺
16Àå À繫Á¦Ç¥ ºÐ¼®Çϱâ : ºñÀ²ºÐ¼®
17Àå À¯µ¿¼º ºñÀ²
18Àå ·¹¹ö¸®Áö ºñÀ²
19Àå ¼öÀͼº ºñÀ²
20Àå È°µ¿¼º ºñÀ²
* À繫Á¤º¸¿Í ȸ°èÀÇ ÀÌÇØ * ȸ°è ½Ã½ºÅÛ (the accounting system) 17-* * *
ȸ°è¶õ ¹«¾ùÀΰ¡?
lg1
see learning goal 1: demonstrate the role financial information and accounting plays for a business and for its stakeholders.
the accounting system
for students who are not taking an accounting class this slide can help them understand an accounting system from a production perspective:
*inputs-sales documents, purchasing documents, payroll records travel expenses, etc.
*processing-entries are made to journals; then transferred into ledgers; and finally summarized and reviewed to compile a trial balance.
*outputs-development of financial statements such as the balance sheet, income statement, and statement of cash flows, prepared for
management personnel within the company as well as interested parties outside the company.
it is very important for students to understand the importance of integrity when calculating numbers. generally accepted accounting principles (gaap) outlines procedures that are generally accepted in the accounting field
this would be a good time to ask the students what role questionable accounting procedures played with enron, fannie mae, and world com. * *
°ü¸®È¸°è(managerial accounting)-°æ¿µÀÚÀÇ ³»ºÎÀÚ¿ø °ü¸®¿¡ ´ëÇÑ ÀÇ»ç°áÁ¤¿¡ µµ¿òÀ» ÁÙ ¼ö ÀÖ´Â Á¤º¸¿Í ºÐ¼®À» Á¦°øÇϱâ À§ÇÑ È¸°è.
°ü¸®È¸°è°¡ Æ÷ÇÔÇÏ°í ÀÖ´Â °Íµé: »ý»êºñ¿ë ¸¶ÄÉÆúñ¿ë ¿¹»êÀÇ ÅëÁ¦¿Í Æí¼º ¼¼±ÝÀÇ ÃÖ¼ÒÈ °ü¸®È¸°è °ü¸®È¸°è lg2 17-*
see learning goal 2: identify the different disciplines within the accounting profession.
ȸ°è °ü·Ã ÀÚ·áÀÇ ÀÌ¿ëÀÚµé 17-* * * °ü¸®È¸°è lg2
see learning goal 2: identify the different disciplines within the accounting profession.
this slide gives the student an overview of the importance of accounting information when managing a business.accounting procedures are the foundation for controlling mechanisms that businesses put in place to measure performance and plan for the future.accounting influences decisions for managers in the following ways:
understanding cost behavior and perform cost-volume profit analysis
using cost allocation in planning and control
using job-order-costing and process-costing to track the flow of costs to products
using relevant information to make marketing and production decisions
using capital budgeting techniques to make long-term capital investment decisions
accounting information can improve a company¡¯s ability to compete by:
using competitor information and sales analysis to bring new concepts to the financial planning process
learning to spot financial trends to predict strategic business decisions
learning how to integrate technology into decision-making
explain to the students the most important point of using accounting information to influence decision-making is to make sure you have the right information, at the right time and in the right format. (ÀÌÇÏ »ý·«)
¹ÞÀº º°Á¡
0/5
0°³ÀÇ º°Á¡
¹®¼°øÀ¯ ÀڷḦ µî·ÏÇØ ÁÖ¼¼¿ä.
¹®¼°øÀ¯ Æ÷ÀÎÆ®¿Í Çö±ÝÀ» µå¸³´Ï´Ù.
Æ÷ÀÎÆ® : ÀÚ·á 1°Ç´ç ÃÖ´ë 5,000P Áö±Þ
Çö±Ý : ÀÚ·á 1°Ç´ç ÃÖ´ë 2,000¿ø Áö±Þ