Principles of Financial Accounting · 免费预览
典型的会计活动与组织类型
会计师服务于营利性组织、政府组织和非营利组织；营利性企业又分为制造业、零售业和服务业，这些类型共享相同的会计核心，但各有不同的侧重点。
1. Three kinds of organizations share one need
Three kinds of organizations share one need
2. Manufacturing businesses transform raw materials
Manufacturing businesses transform raw materials
3. Retail businesses resell without transformation
Retail businesses resell without transformation
4. Service businesses sell intangible benefits
Service businesses sell intangible benefits
5. Classifying a business
A company buys flour, sugar, and fruit and bakes them into pies that it sells to grocery stores. Which type of for-profit business is it?
6. The not-for-profit mission
What best describes the primary purpose of a not-for-profit organization?
7. Why service accounting is simpler
In which respect is accounting for a service business simpler than accounting for a retail business?
8. Governmental accounting
Who sets the accounting standards used by state and local governments in the United States?
9. Entity funded by taxes
Complete the term. An organization that provides services to the general public and is funded through taxes and fees is a ____ entity.
10. Retail inventory term
A retail business purchases products and holds them for resale without altering them. Give the one-word accounting term for these purchased products held for sale.