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1、Chapter1IntroductiontoAccountingandBusinessAccounting,23stEditionWarrenReeveFessPowerPointPresentationbyDouglasCloudProfessorEmeritusofAccounting PepperdineUniversity?Copyright2004South-Western,adivisionofThomsonLearning.Allrightsreserved.TaskForceImageGalleryclipartincludedinthiselectronicp
2、resentationisusedwiththepermissionofNVTechInc.ManufacturingBusinessProductGeneralMotorsCars,trucks,vansIntelComputerchipsBoeingJetaircraftNikeAthleticshoesandapparelCoca-ColaBeveragesSonyStereosandtelevisionTypesofBusinessesMerchandisingBusinessProductWal-MartGeneralmerchandiseToys“R”UsToysC
3、ircuitCityConsumerelectronicsLands’EndApparelAmazon.comInternetbooks,music,videoretailerTypesofBusinessesServiceBusinessProductDisneyEntertainmentDeltaAirLinesTransportationMarriottHotelsHospitalityandlodgingMerrillLynchFinancialadviceSprintTelecommunicationTypesofBusinessesTherearethreetype
4、sofbusinessorganizationsProprietorshipPartnershipCorporationAproprietorshipisownedbyoneindividual.AdvantagesEaseinorganizingLowcostoforganizingDisadvantageLimitedsourceoffinancialresourcesUnlimitedliabilityJoe’sApartnershipisownedbytwoormoreindividuals.AdvantagesMorefinancialresourcesthanapr
5、oprietorship.Additionalmanagementskills.DisadvantageUnlimitedliability.JoeandMarty’sAcorporationisorganizedunderstateorfederalstatutesasaseparatelegalentity.AdvantageTheabilitytoobtainlargeamountsofresourcesbyissuingstocks.DisadvantageDoubletaxation.J&M,Inc.Abusinessstakeholderisapersonorent
6、ityhavinganinterestintheeconomicperformanceofthebusiness.BusinessStakeholders2Assessstakeholders’informationalneeds.TheProcessofProvidingInformationSTAKEHOLDERSInternal:Managers,EmployeesExternal:Owners,Creditors,Government1Identifystake-holders.AccountingInformationSystemDesigntheaccounting
7、informationsystemtomeetstakeholders’needs.34Recordeconomicdataaboutbusinessactivitiesandevents.TheProcessofProvidingInformation5Prepareaccountingreportsforstakeholders.STAKEHOLDERSInternal:managers,employeesExternal:Owners,creditors,governmentAccou
