Chuong1-KTQT-Modau

Chuong1-KTQT-Modau - Chng 1 M AU 12/19/11 by Nguyen Bao...

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12/19/11 1 Chöông 1 MÔÛ ÑAÀU by Nguyen Bao Linh
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12/19/11 by Nguyen Bao Linh 2 Nhöõng vaán ñeà chung Keá toaùn: laø ngheä thuaät cuûa vieäc phaân loaïi (classifying), ghi cheùp (recording), toång hôïp (summarising) caùc nghieäp vuï phaùt sinh taïi moät toå chöùc theo nhöõng caùch thöùc rieâng, vaø goùp phaàn lyù giaûi (interpreting) keát quaû cuûa nhöõng nghieäp vuï ñoù.
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12/19/11 by Nguyen Bao Linh 3 Nhöõng ñoái töôïng quan taâm ñeán thoâng tin keá toaùn 1. Caùc nhaø quaûn lyù doanh nghieäp 2. Caùc nhaø ñaàu tö: Hieän taïi Töông lai 3. Caùc cô quan chöùc naêng 4. Nhaø cung caáp, khaùch haøng 5. Nhöõng ñoái töôïng khaùc
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12/19/11 by Nguyen Bao Linh 4 Söï phaân chia cuûa keá toaùn Nhaèm ñaùp öùng nhöõng nhu caàu khaùc nhau cuûa nhöõng ñoái töôïng söû duïng thoâng tin, keá toaùn chia laøm 2 boä phaän: Keá toaùn taøi chính Keá toaùn quaûn trò
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12/19/11 by Nguyen Bao Linh 5 Keá toaùn taøi chính (Financial accounting) chuû yeáu cung caáp thoâng tin cho nhöõng ñoái töôïng söû duïng thoâng tin ôû beân ngoaøi doanh nghieäp ñeå kieåm soaùt, ñaùnh giaù hoaït ñoäng cuûa doanh nghieäp
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This note was uploaded on 12/19/2011 for the course ECON 101 taught by Professor Ph.d during the Spring '11 term at Baker MI.

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Chuong1-KTQT-Modau - Chng 1 M AU 12/19/11 by Nguyen Bao...

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