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Introduction to Financial Accounting
8th Edition
PowerPoint Presentation Slides prepared by: Eddie Metrejean, MTAX, CPA The University of Mississippi
Images provided by New Vision Technology 1-800-387-0732 nvtech.com
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

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Chapter 1
Accounting: The Language of Business

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

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Learning Objectives
After studying this chapter, you should be able to:
? Explain

how accounting information assists in making decisions. ? Describe the components of the balance sheet. ? Analyze business transactions and relate them to changes in the balance sheet. ? Classify operating, investing, and financing activities in a cash flow statement.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1-4

Learning Objectives
After studying this chapter, you should be able to:
? Compare

features of proprietorships, partnerships, and corporations. ? Describe auditing and how it enhances the value of financial information. ? Distinguish between public and private accounting. ? Evaluate the role of ethics in the accounting process.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1-5

Introduction
? Accounting

- a process of identifying, recording, summarizing, and reporting economic information to decision makers in the form of financial statements accounting - focuses on the specific needs of decision makers external to the organization, such as stockholders, suppliers, banks, and government agencies
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? Financial

? 2002 Prentice Hall Business Publishing

1-6

The Nature of Accounting
? The

accounting system is a series of steps performed to analyze, record, quantify, accumulate, summarize, classify, report, and interpret economic events and their effects on an organization and to prepare the financial statements.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1-7

The Nature of Accounting
? Accounting

systems are designed to meet the needs of the decision makers who use the financial information.

? Every

business maintains some type of accounting system.
? These accounting systems may be very complex or very simple, but the real value of any accounting system lies in the information that the system provides.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Accounting as an Aid to Decision Making
? Accounting

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information is useful to anyone who makes decisions that have economic results.
? Managers want to know if a new product will be profitable. ? Owners want to know which employees are productive. ? Investors want to know if a company is a good investment. ? Legislators want to know how a proposed law will affect budgets. ? Creditors want to know if they should extend credit, how much to extend, and for how long.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Accounting as an Aid to Decision Making
? Accounting

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helps in decision making by showing where and when money has been spent, by evaluating performance, and by showing the implications of choosing one plan instead of another.

? Fundamental

relationships in the decision-making

process:
Accountant’s analysis and recording Financial statements

Event

Users

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Financial and Management Accounting
? The

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major distinction between financial and management accounting is the users of the information.
? Financial accounting serves external users, such as investors, creditors, and suppliers. ? Management accounting serves internal users, such as top executives, management, and administrators within organizations.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Financial and Management Accounting
? The

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primary questions about an organization’s success that decision makers want to know are: What is the financial picture of the organization on a given day? How well did the organization do during a given period?

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Financial and Management Accounting
? Accountants

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answer these primary questions with three major financial statements.
? Balance sheet – shows financial picture on a given day ? Income statement – shows performance over a given period ? Statement of cash flows – shows performance over a given period

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Financial and Management Accounting
? Annual

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report - a document prepared by management and distributed to current and potential investors to inform them about the company’s past performance and future prospects
? The annual report is one of the most common sources of financial information used by investors and managers.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Financial and Management Accounting
? The

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annual report usually includes:

? A letter from corporate management ? A discussion and analysis by management of recent economic events ? Footnotes that explain many elements of the financial statements in more detail ? The report of the independent auditors ? A statement of management’s responsibility for preparation of the financial statements ? Other corporate information
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

Financial and Management Accounting
? In

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many cases, annual reports take a long time to produce and are not widely available to people who want them.
? The Internet allows companies to have a Web site where they provide direct access to the annual report.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

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The Balance Sheet
? The

balance sheet shows the financial position of a company at a particular point in time.
? The balance sheet is sometimes referred to as the statement of financial position or the statement of financial condition.

? The

left side lists assets – the right side lists liabilities and owners’ equity

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

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The Balance Sheet
? The

balance sheet equation:

Assets = Liabilities + Owners’ Equity or Owners’ Equity = Assets - Liabilities

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

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The Balance Sheet
? Elements

of the balance sheet:

? Assets - resources of the firm that are expected to increase or cause future cash flows (everything the firm owns) ? Liabilities - obligations of the firm to outsiders or claims against its assets by outsiders (debts of the firm) ? Owners’ Equity - the residual interest in, or remaining claims against, the firm’s assets after deducting liabilities (rights of the owners)
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

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The Balance Sheet
STEVENS COMPANY Balance Sheet June 30, 2002 Assets Current assets: Cash Accounts receivable Total current assets Plant assets: Land Equipment Total plant assets Total assets Liabilities Current liabilities: Accounts payable Wages payable Total liabilities

$ 4,525 2,040 $ 6,565 $ 9,755 6,500 16,255 $22,820
=============

$ 9,800 3,765 $13,565

Owner’s Equity Hamilton, capital Total liabilities and owner’s equity

9,255 $22,820
=============

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

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Balance Sheet Transactions
? The

balance sheet is affected by every transaction that an entity encounters. transaction has counterbalancing entries that keep total assets equal to total liabilities and owners’ equity, i.e., the balance sheet equation and the balance sheet must always be balanced.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? Each

? 2002 Prentice Hall Business Publishing

1 - 21

Balance Sheet Transactions
?A

balance sheet could be prepared after every transaction, but this practice would be awkward and unnecessary.
? Therefore, balance sheets are usually prepared monthly or on some other periodic schedule.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 22

Transaction Analysis
? Transactions

are recorded in accounts, which are summary records of the changes in particular assets, liabilities, or owners’ equity. ? The account balance is the total of all entries to the account.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 23

Transaction Analysis
? For

each transaction, the accountant determines:

? Which specific accounts are affected ? Whether the account balances are increased or decreased ? The amount of the change in each account

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 24

Transaction Analysis
Some definitions to remember:
? Inventory

- goods held by a firm for resale to customers ? Account payable - a liability that results from the purchase of goods or services on account ? Compound entry - a transaction that affects more than two accounts ? Creditor - one to whom money is owed ? Debtor - one who owes money

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Introduction to Statement of Cash Flows
? Companies

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do three basic things.

? They invest in assets to conduct business. ? They raise money to finance these assets. ? They use the assets and the money they raise to operate the business.
? These

transactions can be classified into one of three categories – operating, investing, and financing activities.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

Introduction to Statement of Cash Flows
? Operating

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activities – include sale and purchase of goods and payment of items such as rent, taxes, and interest ? Investing activities – include acquiring and selling assets and securities held for investment purposes ? Financing activities – include obtaining resources from owners and creditors and repaying amounts borrowed
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

Introduction to Statement of Cash Flows
? The

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statement of cash flows gives a direct picture of where cash came from and where cash went. of the statement of cash flows
? List the activities that increased (inflow) or decreased (outflow) cash. ? Place each inflow or outflow into the proper categories.

? Preparation

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 28

Types of Ownership
?Three

basic forms of ownership:

? Sole proprietorships ? Partnerships ? Corporations

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 29

Types of Ownership
Sole Proprietorship
?A

separate organization with a single owner

? Tend

to be small retail establishments and individual professional or service business sole proprietorship is an individual entity that is separate and distinct from the personal activities of the owner.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? The

? 2002 Prentice Hall Business Publishing

1 - 30

Types of Ownership
Partnership
? An

organization that joins two or more individuals who act as co-owners doctors, attorneys, and accountants tend to conduct their activities as partnerships. partnership is an individual entity that is separate and distinct from the personal activities of each of the partners.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? Dentists,

? The

? 2002 Prentice Hall Business Publishing

1 - 31

Types of Ownership
Corporation
? An

“artificial entity” created under state laws

? Corporations

have limited liability - corporate creditors have claims against corporate assets only.
? Individual investors are at risk only up to the amount they have invested in the corporation. Creditors cannot hold investors liable for the corporation’s debts.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 32

Types of Ownership
Corporation
? Owners
? Publicly

are called shareholders or stockholders.
owned vs. privately owned corporations

? Public - Shares in the ownership are sold to the public on a stock exchange; the corporation can have many thousands of shareholders. ? Private - Shares in the ownership are owned by families, small groups of shareholders, or a single shareholder and are not sold to the public.
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

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Types of Ownership
? Management

by the owners:

? Sole proprietorship - The owner is an active manager in day-to-day operation of the business. ? Partnership - Partners are usually active managers in day-to-day operations of the business. ? Corporation - Shareholders usually do not participate in the day-to-day operations of the business – shareholders elect a board of directors who hires a management team.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Advantages and Disadvantages of Forms of Ownership
Corporations
? Advantages

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? Limited liability ? Easy transfer of ownership - shares of stock can be bought and sold easily on stock exchanges ? Ease of raising ownership capital because of many potential stockholders ? Continuity of existence - life of the corporation continues even if its ownership changes
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

Advantages and Disadvantages of Forms of Ownership
Corporations
? Disadvantages

1 - 35

? Possibility of double taxation - corporation pays tax at the entity level and its owners pay taxes on distributions of earnings to them

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Advantages and Disadvantages of Forms of Ownership
Proprietorships and Partnerships
? Advantages

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? No taxation at the entity level - income of sole proprietorship and partnership is attributed to the owners as individual taxpayers

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Advantages and Disadvantages of Forms of Ownership
Proprietorships and Partnerships
? Disadvantages

1 - 37

? Unlimited liability - creditors of the business can look to the owners’ personal assets for repayment ? Not easy to transfer ownership ? Not easy to raise ownership capital with few owners ? No continuity of existence - changes in ownership terminate the proprietorship or partnership

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 38

Accounting for Owners’ Equity
Proprietorships and Partnerships vs. Corporations ? Owners’ equities for proprietorships and partnerships are called capital. ? Owners’ equity for a corporation is called stockholders’ equity or shareholders’ equity.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 39

Accounting for Owners’ Equity
? In

a corporation, the total capital investment actively invested by the owners is called paid-in capital.

? Paid-in

capital consists of two parts:

? Capital stock at par value ? Paid-in capital in excess of par value

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 40

The Meaning of Par Value
? Par

value (stated value) - a dollar amount printed on each stock certificate
? Stock is usually issued and sold at more than par value.

? Paid-in

capital in excess of par value - the difference between the total amount received for the stock (issue price or sales price) and the par value
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

1 - 41

The Meaning of Par Value
? The

following formulas show the components of total paid-in capital:
Total paid-in Capital stock + = capital at par Paid-in capital in excess of par

Capital stock Number of = shares issued x at par

Par value per share

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 42

The Meaning of Par Value
? The

following formulas show the components of total paid-in capital:

Paid-in capital Total paid-in Capital stock = – in excess of par capital at par

Total paid-in Number of Average issue = x capital shares issued price per share

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 43

The Meaning of Par Value
? Par

value was originally a measure of protection for investors because it established a minimum legal liability of a stockholder.
? The creditors would be assured that the corporation would have at least a minimum amount of ownership capital because the investors agreed to invest at least par value.

? Capital

stock is sometimes called common shares or common stock.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

1 - 44

The Meaning of Par Value
? Some

investors purchase stock directly from the corporation (as in the previous discussion).
? The company records cash received and records the par value and paid-in capital in excess of par.

? Usually,

stock transactions involve two or more individuals.
? In that case, the corporation does not record anything except the change in ownership.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Stockholders and the Board of Directors
? In

1 - 45

the corporate form of business, management activities and ownership activities are kept separate.

? The

board of directors is the link between the owners (stockholders) and the actual managers.
? The board has the responsibility to ensure that management acts in the interests of the stockholders.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Stockholders and the Board of Directors
? The

1 - 46

relationship among owners, managers, and the board of directors:
Stockholders
Elect Board of Directors Appoint

Managers
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

Stockholders and the Board of Directors
? The

1 - 47

board of directors is elected by the stockholders. is appointed by the board of

? Management

directors
? Therefore,

the interests of both the stockholders and management are usually represented on the board of directors.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

Credibility and the Role of Auditing
? Corporate

1 - 48

management prepares the financial statements.
? In some cases, management may have incentives to make the company’s performance look better than it actually is.

? Investors

must be able to rely on the financial statements to show an accurate picture of the company.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

Credibility and the Role of Auditing
? One

1 - 49

way to solve the credibility problem is to introduce an honorable, expert third party.
? The auditor examines the information that managers use to prepare the financial statements and provides assurances about the credibility of the statements. ? These assurances should make the investors more comfortable about using the information to guide their investing activity.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 50

The Certified Public Accountant
? Providing

credibility to financial statements requires individuals who have:
? The technical knowledge to assess financial statements and determine their quality ? The reputation for integrity and independence that assures they will honestly tell interested parties if management has not produced fair financial statements

? The

accounting profession has such individuals.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

1 - 51

The Certified Public Accountant
? Certified

public accountant (CPA) - earns the designation by a combination of education, qualifying experience, and the passing of a two-day written national examination CPA exam covers four major areas:
? ? ? ? Auditing Accounting theory Business law Accounting practice (taxes, cost accounting, etc.)
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? The

? 2002 Prentice Hall Business Publishing

1 - 52

The Certified Public Accountant
? American

Institute of Certified Public Accountants (AICPA) - principal professional association in the private sector that regulates the quality of the public accounting profession
? The AICPA prepares and grades the CPA exam.

? Each

state has its own regulations concerning the qualifications for taking the CPA exam and for earning the right to practice as a CPA.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing

1 - 53

The Auditor’s Opinion
? Audit

- an examination of transactions and financial statements made in accordance with generally accepted auditing standards (GAAS) developed primarily by the AICPA audit includes tests of the accounting records, internal control systems, and other audit procedures as deemed necessary.

? An

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 54

The Auditor’s Opinion
? The

audit is described in the auditor’s opinion (independent auditor’s report).
? The auditor’s opinion is included with the financial statements of the organization being examined.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 55

The Accounting Profession
? The

most common way to classify accountants is to divide them into public accountants and private accountants.
? Public accountants - accountants whose services are offered to the general public on a fee basis ? Private accountants - all other accountants, including those who work for businesses, government agencies, and other not-for-profit organizations

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 56

The Accounting Profession
? Public

Accounting Firms:

? Services offered include auditing, preparing income tax returns, and management consulting. ? Firms vary in size and services offered.
– Small proprietorships perform mostly income tax returns and monthly “write-up” work (bookkeeping). – Large partnerships perform many different types of accounting and consulting services. Some of these firms have thousands of partners and offices in many different countries.

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 57

The Accounting Profession
The “Big-Five” accounting firms:
? Andersen
? Deloitte

& Touche ? Ernst & Young ? KPMG Peat Marwick ? PricewaterhouseCoopers

? 2002 Prentice Hall Business Publishing

Introduction to Financial Accounting, 8th Edition

Horngren, Sundem, and Elliott

1 - 58

Professional Ethics
? Members

of the AICPA must follow a code of professional conduct which is especially concerned with competence, confidentiality, integrity, and objectivity.
? CPAs have consistently been perceived as having high ethical standards.

? Ethics

extend beyond public accounting.

? Members of the Institute of Management Accountants are expected to follow their own code of ethics.
? 2002 Prentice Hall Business Publishing Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

Other Opportunities for Accountants
? Many

1 - 59

accountants start their careers in public accounting and move to positions in business or government.
? Accounting provides an excellent opportunity for gaining broad knowledge which, in turn, provides excellent opportunities for upward movement within organizations.

? Accounting

is ranked as the most important course in business programs for future managers.
Introduction to Financial Accounting, 8th Edition Horngren, Sundem, and Elliott

? 2002 Prentice Hall Business Publishing


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