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.