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Hanie Sayang
Hanie Sayang
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CHAPTER 1: ACCOUNTING ENVIRONMENT KAL1013 BBA EXEC.(T.HAJI)
Objectives ,[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Outline ,[object Object],[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Definition of Accounting ,[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Accounting: Definition KAL1013 BBA EXEC.(T.HAJI) Measuring Identifying Recording Reporting Interpreting Analyzing Bookeeping Designing Information Provide useful information to users
Purpose of Accounting ,[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Fields in Accounting KAL1013 BBA EXEC.(T.HAJI) Accounting Financial Accounting Management Accounting Auditing Tax Public Sector Accounting And Non-Profit Organisation Accounting Information System
Accounting Professional Bodies KAL1013 BBA EXEC.(T.HAJI) MICPA MIA MASB FRF Malaysia
Ethics in Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Regulations in Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Types of Business ,[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Difference between businesses KAL1013 BBA EXEC.(T.HAJI) Sole Proprietor Partnership Public Company Management Owner Partners BOD Liability Unlimited Unlimited Limited Profit Unlimited According to agreement Dividend on shares. Tax Owner’s income tax Partners’ income tax Tax based on the profit of the co. Regulation None Agreement, Partnership Act 1961. Companies Act 1965, MA, AA
Characteristics of Qualitative Accounting Information ,[object Object],[object Object],[object Object],[object Object],[object Object],KAL1013 BBA EXEC.(T.HAJI)
Users of Accounting Information KAL1013 BBA EXEC.(T.HAJI) Users Internal External Managers Direct Interest Indirect Interest Investors Potential Investors Creditors Regulatory Agencies Inland Revenue Dept. Customers
Thank You KAL1013 BBA EXEC.(T.HAJI)

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Topic 1

  • 1. CHAPTER 1: ACCOUNTING ENVIRONMENT KAL1013 BBA EXEC.(T.HAJI)
  • 2.
  • 3.
  • 4.
  • 5. Accounting: Definition KAL1013 BBA EXEC.(T.HAJI) Measuring Identifying Recording Reporting Interpreting Analyzing Bookeeping Designing Information Provide useful information to users
  • 6.
  • 7. Fields in Accounting KAL1013 BBA EXEC.(T.HAJI) Accounting Financial Accounting Management Accounting Auditing Tax Public Sector Accounting And Non-Profit Organisation Accounting Information System
  • 8. Accounting Professional Bodies KAL1013 BBA EXEC.(T.HAJI) MICPA MIA MASB FRF Malaysia
  • 9.
  • 10.
  • 11.
  • 12. Difference between businesses KAL1013 BBA EXEC.(T.HAJI) Sole Proprietor Partnership Public Company Management Owner Partners BOD Liability Unlimited Unlimited Limited Profit Unlimited According to agreement Dividend on shares. Tax Owner’s income tax Partners’ income tax Tax based on the profit of the co. Regulation None Agreement, Partnership Act 1961. Companies Act 1965, MA, AA
  • 13.
  • 14. Users of Accounting Information KAL1013 BBA EXEC.(T.HAJI) Users Internal External Managers Direct Interest Indirect Interest Investors Potential Investors Creditors Regulatory Agencies Inland Revenue Dept. Customers
  • 15. Thank You KAL1013 BBA EXEC.(T.HAJI)