THE ACCOUNTING FRAMEWORK

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Presentation transcript:

THE ACCOUNTING FRAMEWORK Introduction THE ACCOUNTING FRAMEWORK Accounting Principles and Concepts Fields Systems Records Sources of Financial Information Economy Economic Events Government Units Competitors Customers Users of Financial Information Managers Owners Creditors Bankers Investors Government Units Introduction, page xvi

Accounting Fields Financial Managerial Cost Tax Accounting Systems ACCOUNTING PROFESSION Accounting Fields Financial Managerial Cost Tax Accounting Systems Auditing Personal Financial Planning Introduction, page xvii

Certified Public Accountant (CPA) PROFESSIONAL CERTIFICATION Certified Public Accountant (CPA) American Institute of Certified Public Accountants (AICPA) Certified Management Accountant (CMA) Institute of Management Accountants (IMA) Certified Internal Auditor (CIA) Institute of Internal Auditors (IIA) Enrolled Agent (EA) Internal Revenue Service (IRS) Certified Payroll Professional (CPP) American Payroll Association (APA) Certified Credit Executive (CCE) National Association of Credit Management (NACM) Introduction, page xviii