ContentsAbstractIntroductionEfficientAccountingSystemsChapter1Accounting2.1ThegoalofaccountantisthestartingpointinwhichaccountingenvironmentaffectstheaccountinginformationsystemAccountingassumedrevealscloselinkbetweenaccountinganditsinterdependentexternalenvironmentccountingstandardsdisclosetherequestofaccountingenvironmenttoaccountinginformationConclusionReferencesThanksEfficientAccountingSystemsTheexistenceanddevelopmentofeverythingareundercertainenvironmentalconditions.Accounting,asoneofthemostimportantpracticeofhumanactivitiesisnotacasesoutside.Accountingenvironmenthavethebasesenseforthesmoothconductoftheactivitiesofaccounting,whilevariousaccountingenvironmentalfactorswillhaveisolatedimpactontotalactivityoftheaccountingsystem.Thestudyofthestructureoftheaccountingenvironmentsystemandtherelationsbetweenthevariouselementsinthissystemmadeustobemuchmorerealisticinthisareaofaccountingtheoryandpractice,tobuildaharmoniousEnvironmentalSystemforcleardirection,soastopromotetheaccountingcauseofsustainabledevelopment.Chapter1Accounting1.1ThedecisionofaccountingAccountingisoneofthefastestgrowingfieldsinthemodernbusinessworld.Everynewshore,school,restaurant,orfillingstationindeed,anynewenterpriseofanykindincreasesthedemandforaccountants.Consequently,thedemandforaccountantsisgenerallymuchgreaterthanthesupply.Governmentofficialoftenhavealegalbackground:similarly,themenandwomeninmanagementoftenhaveabackgroundinaccounting.Theyareusuallyfamiliarwiththemethodologyoffinanceandfundamentalsoffiscalandbusinessadministration.Today’saccountantsareasdiverseastheirjobassignments.Accountantsmaybemaleorfemale,outgoingorconservative,buttheyareallanalytical.Theymayhavebackgroundsinarthistoryorcomputerprogramming.Theycomefromeveryethnicandculturalbackground.Theaccountingbackgroundscanopendoorstomostlinesofbusiness.Inshort,accountingdealswithallfacetsofanorganization—purchasing,manufacturing,marketing,anddistribution.Thisiswhyaccountingprovidessuchanexcellentbasisforbusinessexperience.Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.1.2ThefunctionsofaccountingOneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionandtheresultsofitsoperationstoitsinterestedusers.Theseusersincludemanagers,stockholders,banksandothercreditors,governmentalagencies,investmentadvisors,andthegeneralpublic.Forexample,stockholdersmusthaveanorganization’sfinancialinformationinordertomeasureitsmanagement’sperformanceandtoevaluatetheirownholdings.Banksandothercreditorsmustconsiderthefinancialstrengthofabusinessbeforepermittingittoborrowfunds.Potentialinvestorsneedfinancialdatainordertocompareprospectiveinvestments.Alsomanylawsrequirethatextensivefinancialinformationbereportedtothevariouslevelsofgovernment.Businessesusuallypublishsuchreportsatleastannually.Tomeettheneedsoftheexternalusers,aframeworkofaccountingstandards,principlesandproceduresknownas“generallyacceptedaccountingprinciples”havebeendevelopedtoinsuretherelevanceandreliabilityoftheaccountinginformationcontainedintheseexternalfinancialreports.Thesubdivisionoftheaccountingprocessthatproducestheseexternalreportsisreferredtoasfinancialaccounting.Anotherimportantfunctionofaccountingistoprovidethemanagementinsideanorganizationwiththeaccountinginformationneededintheor...
