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The Role of Accountants and Accounting Information
chapter fourteen
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After reading this chapter, you should be able to:
Explain the role of accountants and distinguish between the kinds of work done by public accountants, private accountants, management accountants, and forensic accountants. Explain how the accounting equation is used. Describe the three basic financial statements and show how they reflect the activity and financial condition of a business. Explain the key standards and principles for reporting financial statements. Explain the role of accountants and distinguish between the kinds of work done by public accountants, private accountants, management accountants, and forensic accountants. Explain how the accounting equation is used. Describe the three basic financial statements and show how they reflect the activity and financial condition of a business. Explain the key standards and principles for reporting financial statements. Copyright © 2013 Pearson Education
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After reading this chapter, you should be able to:
Describe how computing financial ratios can help users get more information from financial statements to determine the financial strengths of a business. Discuss the role of ethics in accounting. Describe the purpose of the International Accounting Standards Board and explain why it exists. Describe how computing financial ratios can help users get more information from financial statements to determine the financial strengths of a business. Discuss the role of ethics in accounting. Describe the purpose of the International Accounting Standards Board and explain why it exists. Copyright © 2013 Pearson Education
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What Is Accounting, and Who Uses Accounting Information?
comprehensive system for collecting, analyzing, and communicating financial information Bookkeeping recording of accounting transactions Copyright © 2013 Pearson Education
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