ภาพรวมของการบัญชี (OVERVIEW OF ACCOUNTING) Chapter 2 2
The accounting process Accounting “links” decision makers with economic activities ¾ and with the results of their decisions. Accounting information Economic activities Actions (decisions) Decision makers 3
Information System Information Internal Users Investors Creditors Managers Owners Customers Employees Regulators Financial Information Provided Profitability Financial Position Cash Flows Information External Users Managers 3
Types of Accounting Information Financial Managerial 3
Financial Reporting and Financial Statements Income Statement Statement of Financial Position Statement of Cash Flows Other Information: Industry Competitors Economy-wide
สถาบันที่เกี่ยวข้องกับวิชาชีพบัญชี สภาวิชาชีพบัญชี สำนักงานคณะกรรมการกำกับหลักทรัพย์และ ตลาดหลักทรัพย์ ตลาดหลักทรัพย์แห่งประเทศไทย ธนาคารแห่งประเทศไทย
BUSINESS ENTERPRISES is generally a proprietorship. A business owned by one person is generally a proprietorship.
BUSINESS ENTERPRISES A business owned by two or more persons associated as partners is a partnership.
BUSINESS ENTERPRISES A business organized as a separate legal entity under state corporation law and having ownership divided into transferable shares of stock is a corporation.
End of Chapter 2 4