Introduction to Accounting
BUSI 120A
Nancy Goehring
Definitions
Syllabus
Accounting
Analyzing, classifying, recording,
summarizing, and interpreting business
transactions in financial terms
Business transaction
An event that has a direct effect on the
operation of a business
Definitions
Bookkeeper
Records business transactions in financial terms
Accountant
Designs and implements the system that the
bookkeeper uses
Importance of Accounting
Information
You will be dealing with
Accounting forms
Accounting language
Accounting reports
Users of accounting information
Owners - Managers
Creditors - Government agencies
Suppliers
Career Opportunities
Accounting clerk
General bookkeeper
Public accountant
Managerial accountant
Not for profit accounting
Introductions
Your Name
Why you are taking this course
Why you are in school (what are your
goals?)
Tell us something interesting about
yourself (one or two things you have done
or plan to do, and/or something unique
about you)