2. Main contents:
What‘s accounting?
The kinds of Accounting?
The advantages of Accounting as a field of
employment?
Why is Accounting a basic and vital element in
modern business?
Why do salaried Accounting jobs offer security?
The opportunity when we finish school?
3. What‘s accounting?
Accounting is an information system for recording, storing,
processing, and communicating financial information that is
useful in making economic decisions.
Accounting is a link between business activities and decision
makers.There are three steps:
4. - First, Accounting measures business activities by
recording data about them for future use.
- Second, the data are stored unit needed and then
processd to become useful information.
- Third, the information is communicated through report
to decision makers
5. The kinds of Accounting?
There are 2 kinds of Accounting :
Financial Accounting : Is used for both internal users and
external users.
Managerial Accounting is only used for internal users.
Balance sheet : (Bang can doi ke toan )
Asset = Liabilities + Owner ‘ s equity
(tai san) (cong no) (von chu so
huu)
5000 20000 30000
6. Why Accounting is a basic and vital element in
modern business?
Accounting frequently offers the
qualified person an opportunity
to move ahead quickly in
today’s business world .
7. Why is Accounting a basic and vital element in odern
business?
Because Accounting records the past growth or decline
of the business.
What are the three broad divisions in the field of
Accounting?
Public, private, and governmental.
8. What are some of the advantages of Accounting As a
field of employmet?
Many jobs are usually available .
Once on the job, private or govermental Accountants
have security.
Many people are ususlly given the chance to move
upward in the company.
Salaries for people with accounting training are usually
good.
9. Why do salaried Accounting jobs offer security?
Salaried positions with business or govermental offer
strong security.
+ Accounting work is not usually subject to either short
-term changes or long-term trends in the business cycle.
+ Salaried Accountants are not as likely to be affected by
layoffs or seasonal changes in the work load .
10. The opportunity when we finish school:
If we study hard, have a good mathematical ability …
when we graduate. We can find work at private company
or public company, we will have a safe job,high salary.
We will have a opportunity to move ahead quickly.
Beside if we speak well English we will work for external
company, we have advantage condition to develop our
knowedge…
A new accountant can begin a private practice or form a
partnership with other accountants.
11. In short :
Accounting is good because accountants can look for a
job easily, earn a high salary, work safely. All business
activities of the company need accountants.