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Accounting Information for Decision Making Chapter 1 PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA McGraw-Hill/Irwin Copyright©2012TheMcGraw-Hill Companies,Inc. The Accounting Process Accounting links decision makers Economic Activities with economic activities and with the results of Accounting Information their decisions. Actions (decisions) Decision Makers Reported Results of Actions (decisions) 1­2 Types ofAccounting Information Financial Tax Management 1­3 Accounting Systems An accounting system consists of the personnel, procedures, technology, and records used by an organization to develop accounting information and to communicate this information to decision makers. 1­4 Basic Functions of an Accounting Interpret and record business transactions. System Classify similar transactions into useful reports. Summarize and communicate information to decision makers. 1­5 ... - tailieumienphi.vn