Chapter 1 – Introduction to Accounting
Week 1 Notes
What is a business?
What are goods?
What are Services?
3 Business Sectors:
Who cares about a business and why?
Accounting system = information system that collects, tracks, and communicates business transactions with stakeholders use to make decisions to meet their objectives.
What are transactions?
Stakeholders want financial info (about transactions) to be good, up-to-date, truthful, easy to understand… We call these qualities that stakeholders want financial information to have “the qualitative characteristics”
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