Accounting and the Business Environment(英文版)(ppt 51頁)

Accounting and the Business Environment(英文版)內容提要：
Financial vs. Managerial Accounting：
Financial Accounting – Information for people outside of the company
Managerial Accounting – Information for internal decision makers
Governing Organizations：
FASB – Financial Accounting Standards Board
SEC – Securities and Exchange Commission
AICPA – American Institute of Certified Public Accountants
IMA – Institute of Management Accountants
Ethics：
Audit
Examination of company’s financial situation
Performed by independent accountants
Sarbanes-Oxley Act
Criminal offense to falsify financial statements
Public Companies Accounting Oversight Board
Monitors work of accountants

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