Accounting in Business Chapter 1 Accounting in Business 授課老師: 方郁惠 課程名稱: 會計學 (初會) Chapter 1: Accounting in Business

CHAPTER PREVIEW

IMPORTANCE OF ACCOUNTING Accounting is an information and measurement system that會計是資訊衡量系統，將企業的經濟活動加 以 Identifies 辨認 Records 記錄 Communicates 表達溝通 relevant, reliable, and comparable information about an organization’s business activities.以產生攸關，可靠，且具可比較性的資訊

IMPORTANCE OF ACCOUNTING relevant, reliable, and comparable information about an organization’s business activities. communicates identifies records Accounting

IMPORTANCE OF ACCOUNTING 1. Identifying business activities requires 辨認企業 的經濟活動 selecting transactions and events relevant to an organization.確認某一特定企業所發生的交易和事件 (Ex：商品銷售、服務提供、薪資支付…..等) 2. Recording business activities requires記錄企業的 經濟活動 keeping a chronological log of transactions and events measured in dollars and classified and summarized in a useful format.確認經濟事實後，按時 間順序將交易以貨幣單位加以記錄，並進行分類彙整程序

IMPORTANCE OF ACCOUNTING 3. Communicating business activities requires表達 溝通企業的經濟活動 preparing accounting reports such as financial statements.編製財務報告。例如：財務報表 It also requires analyzing and interpreting such reports.分析、解釋報表

IMPORTANCE OF ACCOUNTING 辨認 確認交易和事件 記錄 投入、衡量、分類 表達溝通 編表、分析、解釋

IMPORTANCE OF ACCOUNTING Recordkeeping, or bookkeeping, is the recording of transactions and events, either manually or electronically.記錄保存或簿記是以人為或 電子方式將交易及事件記錄下來 What is the difference between Accounting & Bookkeeping?會計和簿記有何差異?

IMPORTANCE OF ACCOUNTING Technology reduces the time, effort, and cost of recordkeeping while improving clerical accuracy. 科技可以降低簿記的時間、投入及成本，並改善書寫的正 確性

USERS OF ACCOUNTING INFORMATION 1/8 Accounting is often called the language of business會計是企業的語言 organizations set up an accounting information system to communicate data to help people make better decisions.企業設立會計資訊系統以便將資訊表達給使用者做更好的決策

USERS OF ACCOUNTING INFORMATION 2/8 External users Financial accounting Internal users Managerial accounting

USERS OF ACCOUNTING INFORMATION 3/8 External users of accounting information are not directly involved in running the organization. 外部使用者係指未直接涉入公司營運的個人 shareholders (investors)股東（投資人） lenders債權人 directors主管機關 customers顧客 suppliers供應商 regulators稅務機構 lawyers律師 brokers and the press. 經紀人&媒體 External Users Lenders Shareholders Governments Consumer Groups External Auditors Customers

USERS OF ACCOUNTING INFORMATION 4/8 Financial accounting財務會計 the area of accounting aimed at serving external users by providing them with general-purpose financial statements.提供一般性目的的財務報表給外部使用者 External Users Financial accounting provides external users with financial statements.

USERS OF ACCOUNTING INFORMATION 5/8 Internal users (內部使用者)of accounting information are those directly involved in managing and operating an organization.指直 接涉入公司營運和管理的個人 They use the information to help improve the efficiency and effectiveness of an organization. 使用這些資訊改善公司的效率和效力

USERS OF ACCOUNTING INFORMATION There are several types of internal users, and many are managers of key operating activities. Research and development managers研發經理 Purchasing managers採購經理 Human resource managers人力資源管理經理 Production managers產品經理 Distribution managers配銷經理 Marketing managers行銷經理 Service managers 客服經理 Internal Users Managers Officers/Directors Internal Auditors Sales Staff Budget Officers Controllers

USERS OF ACCOUNTING INFORMATION Managerial accounting 管理會計 the area of accounting that serves the decision-making needs of internal users. 提供內部使用者決策所需之資訊 Both internal and external users rely on internal controls to monitor and control company activities. 內部使用者及外部使用者均需依靠內部控制來監督和控制公司的活動 Internal Users Managerial accounting provides information needs for internal decision-makers.

會計職場機會 1/2 會計職場主要有四大機會： 財務會計 稅務會計 管理會計 會計相關 工作

OPPORTUNITIES IN ACCOUNTING 2/2 Individuals with accounting knowledge are always in demand as they can help with financial analysis財務分析 strategic planning策略規劃 e-commerce電子商務 product feasibility analysis產品可行性分析 information technology資訊科技 financial management.財務管理

FUNDAMENTALS OF ACCOUNTING ETHICS—A KEY CONCEPT ½ 道德觀念 The goal of accounting is to provide useful information for decisions.會計的目的是提供有用的資 訊以做決策 For information to be useful, it must be trusted. This demands ethics in accounting.資訊必須被信賴 此資訊才是有用的。因此需要符合道德 Ethics are beliefs that distinguish right from wrong.道德是明辨是非對錯的信念 Accounting ethics Useful information for decisions

ETHICS—A KEY CONCEPT An organization’s social responsibility can include donations to hospitals, colleges, community programs, and law enforcement. 企業的社會責任包括捐贈給醫療機構、學校、社區 計畫及遵行法令 It also can include programs to reduce pollution, increase product safety, improve worker conditions, and support continuing education. 也包括降低污染、增加產品安全、改善工作環境、 支持進修教育

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 一般公認會計原則 ACCOUNTING IS GUIDED BY PRINCIPLES, STANDARDS, CONCEPTS, AND ASSUMPTIONS.會計係由原（理）則、準則、觀念、假設所規範 generally accepted accounting principles(GAAP) Securities and Exchange Commission (government agency) Financial Accounting Standards Board (private-sector) International Financial Reporting Standards (IFRS) International Accounting Standards Board (IASB) USA International

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES Financial accounting practice is governed by concepts and rules known as generally accepted accounting principles (GAAP).由一般 公認會計原則(GAAP)的觀念及條例所規範 GAAP aims to make information in financial statements relevant, reliable, and comparable.目 的:使財務報表的資訊攸關、可靠、可比較性 Relevant information affects the decisions of its users.攸關的資訊可影響使用者的決策 Reliable information is trusted by users.可靠的資訊讓使用者能信賴 Comparable information is helpful in contrasting organizations.

一般公認會計原則 在美國，證券交易委員會(SEC)是制定一般公認會 計原則(GAAP)的法定機構 證券交易委員會委派財務會計準則委員會(FASB) 制定一般公認會計原則，財務會計準則委員會制定 一般及特定的準則 國際會計準則理事會(IASB)，是獨立機構，適時發 佈國際財務報導準則(IFRS)供會計實務運作 一些過去的國際財務報導準則，如國際會計準則 (IAS)，至今仍在使用

EXHIBIT 1.5 BLOCKS FOR GAAP

EXHIBIT 1.5 一般公認會計原則 原則 假設 衡量 充分揭露 收入認列 費用認列 繼續經營 貨幣單位 會計期間 企業個體

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 8/24 The four common general principles are Measurement 衡量 revenue recognition 收入認列 expense recognition 費用認列 full disclosure 充分揭露

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 9/24 The measurement principle衡量準則, also called the cost principle or historical cost principle ( 又稱成本原則,歷史成本原則) , usually means that accounting information is based on actual cost (with a potential for subsequent adjustments to market).會計資訊必 須根據實際成本 The cost principle emphasizes reliability and verifiability, and information based on cost is considered objective.成本原則強調可靠性及可驗證性 ，以成本列示較客觀

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES The revenue recognition principle收入認列原則 provides guidance on when a company must recognize revenue.提供企業該於何時認列收入 3 concepts: Revenue is recognized when earned.於賺到時認列收入 Proceeds from selling products and services need not be in cash.出售商品和提供服務即可承認，未必要收現 Revenue is measured by the cash received plus the cash value of any other items received.收入是指收現的價值加上其他收到項目的現金價值

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES The expense recognition principle費用認列原 則, also called the matching principle配合原則, prescribes that a company record the expenses it incurred to generate the revenue reported.當產生 收入時，所耗用掉的必須記為費用 (要求賺得收入時所發生的 費用, 應於同一期間報告) revenue expenses Matching

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES The full disclosure principle prescribes that a company report the details behind financial statements that would impact users’ decisions. 充分揭露原則指會影響使用者 決策的資訊，企業應詳盡報導

The going-concern assumption繼續經營假設： 企業在可預見的將來會繼續經營下去 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 4 COMMON ACCOUNTING ASSUMPTIONS 四個一般假設: The going-concern assumption繼續經營假設： 企業在可預見的將來會繼續經營下去 The monetary unit assumption貨幣單位假設:只 有能以貨幣表達的交易資料，才能被包含在會計記 錄內 The time period assumption會計期間假設：企業 的壽命是無限的，但可以人為方式區隔成段落，並 提供該段期間的財務報表 The business entity assumption企業個體假設： 企業個體的活動應與其他個體或業主的活動分開

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 18/24 A business entity can take one of 3 legal forms: 企業有三種法定型態: proprietorship獨資 partnership合夥 corporation公司

References: Generally owned by one person. 所有權由一 人持有 Proprietorship獨資 Partnership合夥 Corporation公司 Generally owned by one person. 所有權由一 人持有 Often small service- type businesses 通常 為小型服務業 Owner receives any profits, suffers any losses, and is personally liable for all debts. 所有權人需自 負盈虧，且需負起清償債務 責任 Owned by two or more persons. 所有權由2人以上持 有 Often retail and service-type businesses 通常為零售及服 務業形態 Generally unlimited personal liability 通常未限 制個人責任 Partnership agreement 合夥協定 Ownership divided into shares 所有權以股份分割持有 Separate legal entity organized under state corporation law 根據（州）公司法規定，公司為獨立的法人實體 Limited liability 有限清償責任

EXHIBIT 1.6 CONCEPTUAL FRAMEWORK—QUALITATIVE CHARACTERISTICS 攸關性-預測價值及確認價值 忠實表述-完整性、中立性、免於錯誤 基本 可比（較）性 可驗證性 時效性 可了解性 進階

公司治理 公司制定治理系統以降低會計舞弊的風險 公司的治理系統包括業主、經理人、員工、 董事會、其它重要關係人，以降低會計舞弊 的風險並提高會計報告的可信度 公司治理 降低會計舞弊的 風險 提高會計報告的 可信度

TRANSACTION ANALYSIS AND THE ACCOUNTING EQUATION 交易分析和會計恆等式 ACCOUNTING EQUATION 會計恆等式 The accounting system reflects two basic aspects of a company 會計系統反應出企業兩大面向: what it owns what it owes

ACCOUNTING EQUATION Assets = Liabilities + Equity

ACCOUNTING EQUATION Assets are resources a company owns or controls.資產是企業所擁有且控制的資源 These resources are expected to yield future benefits.具有未來經濟效益 Cash Accounts Receivable Notes Receivable Resources owned or controlled by a company expected to yield future benefits. Vehicles Land Buildings Store Supplies Equipment

Creditors’ claims on assets ACCOUNTING EQUATION Liabilities are creditors’ claims on assets.負債是債 權人對資產的請求權 These claims reflect company obligations to provide assets, products, or services to others.企業必須提供資產、產品或服務來償還的義務 Notes Payable Accounts Payable Creditors’ claims on assets Wages Payable Taxes Payable

Owner’s Claims on Assets ACCOUNTING EQUATION Equity is the owner’s claim on assets.權益是業主 對資產的請求權 Equity is equal to assets minus liabilities. This is the reason equity is also called net assets or residual equity or net worth.權益又稱淨資產、剩餘權益、淨值 Owner’s Claims on Assets

ACCOUNTING EQUATION A corporation’s equity—often called shareholders’ equity—has two parts:公司權益又稱股東權益，主要有 2部分： retained earnings 保留盈餘 contributed capital 投入資本 Contributed capital(投入資本)refers to the amount that shareholders invest in the company, and is included under the title Share Capital.股東們對企業所做的投入，以股本來表示

ACCOUNTING EQUATION Retained earnings保留盈餘refer to profit (revenues less expenses)是未分配給股東的利潤（收入-費用） 股利(dividends)會使保留盈餘下降，是指分配給股東的資 產 收入(Revenues)會使保留盈餘增加，是指公司從營利活動 中賺得資產 費用(Expenses)會使保留盈餘下降，是指賺取收入時耗用 掉的產品和服務

ACCOUNTING EQUATION expanded accounting equation 淨利Net profit (also called net income)係指收入 大於費用，淨利會使權益增加 淨損net loss係指費用大於收入，淨損會使權益下 降

TRANSACTION ANALYSIS Transaction 1: Issuance of Shares發行股票 On December 1, Chas Taylor forms a consulting business, named FastForward and set up as a corporation. Taylor personally invests $30,000 cash in the new company, receives ordinary shares, and deposits the cash in a bank account opened under the name of FastForward.

TRANSACTION ANALYSIS Transaction 2: Purchase of Supplies for Cash FastForward uses $2,500 of its cash to buy supplies of brand name footwear for performance testing over the next few months.

TRANSACTION ANALYSIS 3/10 Transaction 3: Purchase of Equipment for Cash FastForward spends $26,000 to acquire equipment for testing footwear.

TRANSACTION ANALYSIS 4/10 Transaction 4: Purchase of Supplies on Credit FastForward needs additional supplies that total $7,100. Taylor arranges to purchase them on credit from CalTech Supply Company. FastForward acquires supplies in exchange for a promise to pay for them later.

TRANSACTION ANALYSIS 5/10 Transaction 5: Provision of Services for Cash FastForward provides consulting services to a power-walking club and immediately collects $4,200 cash.

TRANSACTION ANALYSIS 6/10 Transactions 6 and 7: Payment of Expenses in Cash FastForward pays $1,000 rent to the landlord of the building where its facilities are located. FastForward also pays the biweekly $700 salary of the company’s only employee.

TRANSACTION ANALYSIS 7/10 Transaction 8: Provision of Services and Facilities for Credit FastForward provides consulting services of $1,600 and rents its test facilities for $300 to a podiatric services center. The center is billed for the $1,900 total.

TRANSACTION ANALYSIS 8/10 Transaction 9: Collection of Cash from Accounts Receivable The client in transaction 8 (the podiatric center) pays $1,900 to FastForward 10 days after it is billed for consulting services.

TRANSACTION ANALYSIS 9/10 Transaction 10: Payment of Accounts Payable FastForward pays CalTech Supply $900 cash as partial payment for its earlier $7,100 purchase of supplies (transaction 4).

TRANSACTION ANALYSIS 10/10 Transaction 11: Payment of Dividend FastForward pays $200 cash as dividend.

EXHIBIT 1.7 SUMMARY OF TRANSACTIONS USING THE ACCOUNTING EQUATION

財務報表 IAS1完整的財務報表包括： 當期的損益表 當期的權益變動表 期末的財務狀況表 當期的現金流量表 附註，包含重大的會計政策及解釋資訊 有的企業編製一張綜合損益表取代「損益表 加綜合淨利表」 資產負債表即財務狀況表

EXHIBIT 1.8 FINANCIAL STATEMENTS AND THEIR LINKS 損益表:表達企業個體在某一段特定期間內，收入、費用(利得、損失)的彙總 權益變動表：表達企業個體在某一段特定期間內，權益變動的彙總情形

財務狀況表：表達企業個體在期末時，資產、負債及權益的數額

現金流量表: 1. 營業活動之現金流量 2. 投資活動之現金流量 3. 理財活動(融資)之現金流量