دانلود کتاب مبانی حسابداری و مدیریت مالی – ویرایش هشتم

Accounting has been described as the ‘language of business’. It provides managers within organisations and those outside the organisation (e.g. investors and creditors) with information about the financial performance and financial position of the business. Regardless of what type of career you pursue, accounting information will have important effects on you. This chapter introduces you to financial accounting and illustrates some useful accounting concepts and techniques. It outlines a way of thinking about financial accounting that will be important to your career, whether you become an accountant or a user of accounting in business or in other walks of life. We believe that every manager is a user of accounting information but some managers use accounting information better than others. You are introduced to the social setting of financial accounting and some of the people involved. Financial accounting is complex and requires sound judgement because it attempts to serve the needs of all these people, not all of whom necessarily see things the same way. You are then introduced to one of the cornerstones of how financial accounting works: accrual accounting, the broad framework within which financial accounting reports are prepared. You are also introduced to the three key financial statements and the basic financial statement assumptions. Financial accounting has value because the information it produces is used in a variety of ways. Users include managers, investors, bankers, financial analysts and many others. Such people study accounting to learn how to use information effectively and to do their jobs better. For accountants, this information is essential to the services they provide. Accounting is a complex human activity. Accounting information doesn’t just happen: it is produced by a large set of people, activities and computers. To be effective users of the information, people need to know something about how and why the information is prepared. Accountants’ expertise is all about the how and the why. The demand for useful information shapes how financial accounting information is prepared; for example, when producing annual or monthly performance reports. How it is prepared shapes its use; for example, in analysis of financial statements and managerial decisions using accounting information.