About 'responsibility accounting system'|Components of the Accounting System

About 'responsibility accounting system'|Components of the Accounting System

Ａｔ               ｆｉｒｓｔ               ｇｌａｎｃｅ,               ａｃｃｏｕｎｔｉｎｇ               ｃａｎ               ａｐｐｅａｒ               ｅｘｔｒｅｍｅｌｙ               ｃｏｍｐｌｉｃａｔｅｄ               ａｎｄ               ｃｏｎｆｕｓｉｎｇ. Ｔｈｅ               ｕｎｔｒａｉｎｅｄ               ｅｙｅ               ｍａｙ               ｓｔｒｕｇｇｌｅ               ｔｏ               ｇｒａｓｐ               ｔｈｅ               ｅｎｔｉｒｅ               ｎａｔｕｒｅ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ａｎｄ               ｓｅｅ               ｉｔ               ｍｅｒｅｌｙ               ａｓ               ａｎ               ｉｎｃｏｍｐｒｅｈｅｎｓｉｂｌｅ               ｍａｓｓ               ｏｆ               ｎｕｍｂｅｒｓ. Ｈｏｗｅｖｅｒ,               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ａｃｔｕａｌｌｙ               ｍｕｃｈ               ｍｏｒｅ               ｆｏｒ               ａ               ｃｏｍｐａｎｙ. Ｕｌｔｉｍａｔｅｌｙ,               ａｃｃｏｕｎｔｉｎｇ               "ｉｓ               ａｎ               ｉｎｆｏｒｍａｔｉｏｎ               ｓｙｓｔｅｍ               ｔｈａｔ               ｍｅａｓｕｒｅｓ,               ｐｒｏｃｅｓｓｅｓ,               ａｎｄ               ｃｏｍｍｕｎｉｃａｔｅｓ               ｆｉｎａｎｃｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ａｂｏｕｔ               ａｎ               ｉｄｅｎｔｉｆｉａｂｌｅ               ｅｃｏｎｏｍｉｃ               ｅｎｔｉｔｙ"               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-7). Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｄｅｓｉｇｎｅｄ               ｔｏ               ｍａｋｅ               ｉｔ               ｅａｓｉｅｒ               ｆｏｒ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｉｔｈ               ａｎ               ｉｎｔｅｒｅｓｔ               ｉｎ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｏ               ｍａｋｅ               ｂｅｔｔｅｒ               ｄｅｃｉｓｉｏｎｓ               ａｂｏｕｔ               ｔｈａｔ               ｐａｒｔｉｃｕｌａｒ               ｅｎｔｉｔｙ               (Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 5). Ａｓ               ａ               ｒｅｓｕｌｔ,               Ｉ               ｓｔｒｏｎｇｌｙ               ｂｅｌｉｅｖｅ               ｔｈａｔ               ｔｈｅ               ｔｒｕｅ               ｓｉｇｎｉｆｉｃａｎｃｅ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｃａｎｎｏｔ               ｂｅ               ｆｕｌｌｙ               ａｐｐｒｅｃｉａｔｅｄ               ｗｉｔｈｏｕｔ               ｆｉｒｓｔ               ｅｘａｍｉｎｉｎｇ               ａｌｌ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｈｏ               ａｃｔｕａｌｌｙ               ｕｓｅ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ. Ｔｏ               ｈｅｌｐ               ｙｏｕ               ｆｕｒｔｈｅｒ               ａｐｐｒｅｃｉａｔｅ               ｔｈｅ               ｉｍｐｏｒｔａｎｃｅ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ,               Ｉ               ｈａｖｅ               ｃｏｍｐｏｓｅｄ               ｔｈｅ               ｆｏｌｌｏｗｉｎｇ               ｐａｒａｇｒａｐｈｓ               ｔｏ               ｏｕｔｌｉｎｅ               ｔｈｅ               ｄｉｆｆｅｒｅｎｔ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ａｓ               ｗｅｌｌ               ａｓ               ｔｈｅ               ａｃｃｏｕｎｔａｎｔ'ｓ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ｔｏ               ｅａｃｈ. Ｆｉｒｓｔ,               ｗｅ               ｗｉｌｌ               ｄｉｓｃｕｓｓ               ｗｈｏ               ｅｘａｃｔｌｙ               ｕｓｅｓ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ. Ｏｖｅｒａｌｌ,               ｔｈｅｓｅ               ｉｎｄｉｖｉｄｕａｌｓ               ｃａｎ               ｂｅ               ｓｅｐａｒａｔｅｄ               ｉｎｔｏ               ｔｗｏ               ｄｉｓｔｉｎｃｔ               ｇｒｏｕｐｓ:               (1)               ｉｎｔｅｒｎａｌ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               (2)               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               (Ｓｗｅａｔｔ,               2002;               Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 5). Ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ               ｃａｎ               ｆｕｒｔｈｅｒ               ｂｅ               ｄｉｖｉｄｅｄ               ｉｎｔｏ               ｔｗｏ               ｓｕｂｇｒｏｕｐｓ:               (1)               "ｔｈｏｓｅ               ｗｉｔｈ               ｄｉｒｅｃｔ               ｆｉｎａｎｃｉａｌ               ｉｎｔｅｒｅｓｔ"               ｉｎ               ａ               ｆｉｒｍ               ａｎｄ               (2)               "ｔｈｏｓｅ               ｗｉｔｈ               ｉｎｄｉｒｅｃｔ               ｆｉｎａｎｃｉａｌ               ｉｎｔｅｒｅｓｔ"               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-27). Ｉｎ               ｔｈｅ               ｅｎｄ,               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｉｎｖａｌｕａｂｌｅ               ｔｏ               ａｌｌ               ｏｆ               ｔｈｅｓｅ               ｕｓｅｒｓ.                Ｐｒｏｂａｂｌｙ               ｔｈｅ               ｆｉｒｓｔ               ｔｙｐｅ               ｏｆ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｈａｔ               ｃｏｍｅｓ               ｔｏ               ｍｉｎｄ               ｉｓ               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ. Ｔｈｉｓ               ｇｒｏｕｐ               ｉｓ               ｍａｄｅ               ｕｐ               ａｎｙｏｎｅ               ｏｕｔｓｉｄｅ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｈａｔ               ｕｓｅｓ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｏ               ｍａｋｅ               ｆｉｎａｎｃｉａｌ               ｄｅｃｉｓｉｏｎｓ               (Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 5). Ａｓ               Ｉ               ｐｒｅｖｉｏｕｓｌｙ               ｍｅｎｔｉｏｎｅｄ,               ｔｈｉｓ               ｇｒｏｕｐ               ｉｓ               ｍａｄｅ               ｕｐ               ｏｆ               ｔｗｏ               ｓｕｂｄｉｖｉｓｉｏｎｓ. Ｅｘａｍｐｌｅｓ               ｏｆ               ｏｕｔｓｉｄｅ               ｉｎｄｉｖｉｄｕａｌｓ/ｅｎｔｉｔｉｅｓ               ｔｈａｔ               ａｒｅ               ｄｉｒｅｃｔｌｙ               ａｆｆｅｃｔｅｄ               ｂｙ               ａ               ｃｏｍｐａｎｙ'ｓ               ｆｉｎａｎｃｅｓ               ｉｎｃｌｕｄｅ               ｉｎｖｅｓｔｏｒｓ,               ｓｔｏｃｋｈｏｌｄｅｒｓ,               ａｎｄ               ｃｒｅｄｉｔｏｒｓ               ｓｉｎｃｅ               ｔｈｅｙ               ｐｕｔ               ｔｈｅｉｒ               ｍｏｎｅｙ               ａｔ               ｒｉｓｋ               ｗｉｔｈ               ｉｎｖｅｓｔｍｅｎｔｓ               ｉｎｔｏ               ａ               ｂｕｓｉｎｅｓｓ. Ｏｎ               ｔｈｅ               ｏｔｈｅｒ               ｈａｎｄ,               ｏｔｈｅｒ               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ               ｈａｖｅ               ａ               ｍｕｃｈ               ｍｏｒｅ               ｇｅｎｅｒａｌ               ｉｎｔｅｒｅｓｔ               ｉｎ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ａｎｄ               ｉｎｃｌｕｄｅ               ｃｕｓｔｏｍｅｒｓ,               ｓｕｐｐｌｉｅｒｓ,               ｔｈｅ               ｐｒｅｓｓ,               ａｎｄ               ｒｅｇｕｌａｔｏｒｓ               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-27;               Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 5). Ｃｏｎｓｅｑｕｅｎｔｌｙ,               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｃｒｕｃｉａｌ               ｔｏ               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ               ｂｅｃａｕｓｅ               ｉｔ               ｃａｎ               ｓｈｏｗ               ｔｈｏｓｅ               ｏｕｔｓｉｄｅ               ａ               ｃｏｍｐａｎｙ               ｓｕｃｈ               ｔｈｉｎｇｓ               ａｓ               ｉｆ               ｔｈａｔ               ｃｏｍｐａｎｙ               ｉｓ               ｈｅａｌｔｈｙ,               ｓｔａｂｌｅ,               ａｎｄ               ｅｘｐａｎｄｉｎｇ               (ａｎｄ               ｔｈｕｓ               ａ               ｓｏｕｎｄ               ｉｎｖｅｓｔｍｅｎｔ)               ａｎｄ               ｉｆ               ｉｔ               ｉｓ               ｏｂｓｅｒｖｉｎｇ               ｅｔｈｉｃａｌ               ｂｕｓｉｎｅｓｓ               ｐｒａｃｔｉｃｅｓ               ａｎｄ               ａｃｃｕｒａｔｅ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｏｃｅｄｕｒｅｓ               (Ｄｅｐａｒｔｍｅｎｔ               ｏｆ               Ａｃｃｏｕｎｔｉｎｇ               &               Ｆｉｎａｎｃｅ,               ｎ.ｄ.;               Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 5-6).                Ｔｈｅｎ,               ｗｅ               ｈａｖｅ               ｉｎｔｅｒｎａｌ               ｕｓｅｒｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ｓｕｃｈ               ａｓ               ｅｍｐｌｏｙｅｅｓ               ａｎｄ               ｔｈｅ               ｖａｒｉｏｕｓ               ｔｙｐｅｓ               ｏｆ               ｍａｎａｇｅｒｓ               (ｉ.ｅ.,               ｐｕｒｃｈａｓｉｎｇ               ｍａｎａｇｅｒｓ               ａｎｄ               ｍａｒｋｅｔｉｎｇ               ｍａｎａｇｅｒｓ). Ａｃｃｕｒａｔｅ               ａｃｃｏｕｎｔｉｎｇ               ｉｓ               ｅｘｔｒｅｍｅｌｙ               ｃｒｕｃｉａｌ               ｔｏ               ｔｈｅｓｅ               ｉｎｄｉｖｉｄｕａｌｓ               ｗｈｏ               ｍａｋｅ               ｉｍｐｏｒｔａｎｔ               ｆｉｎａｎｃｉａｌ               ａｎｄ               ｂｕｓｉｎｅｓｓ               ｄｅｃｉｓｉｏｎｓ               ｗｉｔｈｉｎ               ａｎ               ｏｒｇａｎｉｚａｔｉｏｎ               ｔｈａｔ               ｄｉｒｅｃｔｌｙ               ａｆｆｅｃｔ               ｔｈｅ               ｂｕｓｉｎｅｓｓ               ｉｔｓｅｌｆ               (Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 6). Ｆｕｎｄａｍｅｎｔａｌｌｙ,               ａ               ｃｏｍｐａｎｙ               "ａｉｍｓ               ｔｏ               ｓｅｌｌ               ｇｏｏｄｓ               ａｎｄ               ｓｅｒｖｉｃｅｓ               ｔｏ               ｃｕｓｔｏｍｅｒｓ               ａｔ               ｐｒｉｃｅｓ               ｔｈａｔ               ｗｉｌｌ               ｐｒｏｖｉｄｅ               ａｎ               ａｄｅｑｕａｔｅ               ｒｅｔｕｒｎ               ｔｏ               ｉｔｓ               ｏｗｎｅｒｓ"               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-13). Ａ               ｂｕｓｉｎｅｓｓ               ｍｕｓｔ               ｍａｉｎｔａｉｎ               ａｎ               ａｄｅｑｕａｔｅ               ｌｅｖｅｌ               ｏｆ               ｐｒｏｆｉｔａｂｉｌｉｔｙ               ａｎｄ               ｌｉｑｕｉｄｉｔｙ               ｔｏ               ｃｏｎｔｉｎｕｅ               ｏｐｅｒａｔｉｎｇ               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-14). Ｈｏｗｅｖｅｒ,               ｗｉｔｈｏｕｔ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ,               ｔｈｉｓ               ｉｓ               ｎｏｔ               ｐｏｓｓｉｂｌｅ. Ａ               ｆｉｒｍ'ｓ               ｍａｎａｇｅｍｅｎｔ               ｎｅｅｄｓ               ｔｈｉｓ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｏ               ｐｒｏｐｅｒｌｙ               ｃｏｎｄｕｃｔ               ｄａｉｌｙ               ａｃｔｉｖｉｔｉｅｓ               ｗｉｔｈｉｎ               ｔｈｅ               ｂｕｓｉｎｅｓｓ,               ｓｕｃｈ               ａｓ               ｆｉｎａｎｃｅ               ｔｈｅ               ｃｏｍｐａｎｙ,               ｉｎｖｅｓｔ               ｉｔｓ               ｒｅｓｏｕｒｃｅｓ,               ｐｒｏｄｕｃｅ               ｉｔｓ               ｇｏｏｄｓ               ａｎｄ/ｏｒ               ｓｅｒｖｉｃｅｓ,               ｍａｒｋｅｔ               ｔｈｏｓｅ               ｇｏｏｄｓ               ａｎｄ/ｏｒ               ｓｅｒｖｉｃｅｓ,               ａｎｄ               ｍａｎａｇｅ               ｔｈｅ               ｅｍｐｌｏｙｅｅｓ               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-29). Ｈｏｗｅｖｅｒ,               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｊｕｓｔ               ａｓ               ｃｒｉｔｉｃａｌ               ｆｏｒ               ｉｎｔｅｒｎａｌ               ｕｓｅｒｓ               ｗｈｅｎ               ｔｈｅｙ               ｍａｋｅ               ｄｅｃｉｓｉｏｎｓ               ｔｈａｔ               ｗｉｌｌ               ａｆｆｅｃｔ               ｔｈｅ               ｆｕｔｕｒｅ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ,               ｓｕｃｈ               ａｓ               ｔｈｅ               ｐｒｏｆｉｔａｂｉｌｉｔｙ               ｏｆ               ａ               ｐｒｏｐｏｓｅｄ               ｐｒｏｄｕｃｔ               ｏｒ               ｅｘｐａｎｓｉｏｎ               ｉｎｔｏ               ａ               ｎｅｗ               ｌｏｃａｔｉｏｎ               (Ｄｅｐａｒｔｍｅｎｔ               ｏｆ               Ａｃｃｏｕｎｔｉｎｇ               &               Ｆｉｎａｎｃｅ,               ｎ.ｄ.;               Ｗｉｌｄ,               Ｌａｒｓｏｎ               &               Ｃｈｉａｐｅｔｔａ,               2007,               ｐ. 6).                Ｉｎ               ｔｈｅ               ｅｎｄ,               ｄｅｓｐｉｔｅ               ｔｈｅ               ｄｉｆｆｅｒｅｎｃｅｓ               ｂｅｔｗｅｅｎ               ｉｎｔｅｒｎａｌ               ａｎｄ               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ,               ｔｈｅ               ａｃｃｏｕｎｔａｎｔ               ｈａｓ               ｓｉｍｉｌａｒ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｉｅｓ               ｔｏ               ｂｏｔｈ               ｏｆ               ｔｈｅｓｅ               ｇｒｏｕｐｓ. Ｆｉｒｓｔ,               ａｌｌ               ａｃｃｏｕｎｔａｎｔｓ               ｈａｖｅ               ｔｈｅ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｔｏ               ａｌｗａｙｓ               ｂｅ               ｅｔｈｉｃａｌ. Ｔｈｅ               ＡＩＣＰＡ               ａｎｄ               ｓｔａｔｅ               ａｕｔｈｏｒｉｔｉｅｓ               ｒｅｃｏｍｍｅｎｄｓ               ｔｈａｔ               ｅｖｅｒｙ               ａｃｃｏｕｎｔａｎｔ               ｓｈｏｕｌｄ               ｆｏｌｌｏｗ               ａ               ｃｏｄｅ               ｏｆ               ｅｔｈｉｃｓ               ｔｈａｔ               ｅｍｐｈａｓｉｚｅｓ               "ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｔｏ               ｔｈｅ               ｐｕｂｌｉｃ,               ｉｎｔｅｇｒｉｔｙ,               ｏｂｊｅｃｔｉｖｉｔｙ,               ｉｎｄｅｐｅｎｄｅｎｃｅ,               ａｎｄ               ｄｕｅ               ｃａｒｅ"               (Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅ               1-85). Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｅ               ａｃｃｏｕｎｔａｎｔ               ｈａｓ               ｔｈｅ               ｒｅｓｐｏｎｓｉｂｉｌｉｔｙ               ｔｏ               ｂｏｔｈ               ｔｙｐｅｓ               ｏｆ               ｕｓｅｒｓ               ｔｏ               ｅｎｓｕｒｅ               ｔｈａｔ               ａｌｌ               ｆｉｎａｎｃｉａｌ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｉｎ               ａｃｃｏｒｄａｎｃｅ               ｔｏ               Ｇｅｎｅｒａｌｌｙ               Ａｃｃｅｐｔｅｄ               Ａｃｃｏｕｎｔｉｎｇ               Ｐｒｉｎｃｉｐｌｅｓ               (ＧＡＰ). Ｆｉｎａｎｃｉａｌ               ｄｏｃｕｍｅｎｔｓ               ｔｈａｔ               ａｒｅ               ｃｒｅａｔｅｄ               ａｃｃｏｒｄｉｎｇ               ｔｏ               ＧＡＰ               ｈｅｌｐ               ｅｎｓｕｒｅ               ｔｈａｔ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ａｓ               ａｃｃｕｒａｔｅ,               ｕｎｂｉａｓｅｄ,               ｕｎｉｆｏｒｍ,               ａｎｄ               ｕｎｄｅｒｓｔａｎｄａｂｌｅ               ａｓ               ｐｏｓｓｉｂｌｅ               (Ｄｅｐａｒｔｍｅｎｔ               ｏｆ               Ａｃｃｏｕｎｔｉｎｇ               &               Ｆｉｎａｎｃｅ,               ｎ.ｄ.;               Ｋａｎｔｅｒ               &               Ｐｒｅｓｓｌｅｙ,               ｎ.ｄ.,               Ｓｌｉｄｅｓ               1-79               &               1-80). Ｆｕｒｔｈｅｒｍｏｒｅ,               ｔｈｅ               ａｃｃｏｕｎｔａｎｔ               ｓｈｏｕｌｄ               ａｌｗａｙｓ               ｓｔｒｉｖｅ               ｔｏ               ｐｒｅｓｅｎｔ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｔｈａｔ               ｉｓ               ｏｂｊｅｃｔｉｖｅ               ａｎｄ               ｒｅｌｅｖａｎｔ               ｔｏ               ｇｉｖｅ               ｂｏｔｈ               ｉｎｔｅｒｎａｌ               ａｎｄ               ｅｘｔｅｒｎａｌ               ｕｓｅｒｓ               ｔｈｅ               ｂｅｓｔ               ｐｏｓｓｉｂｌｅ               ｐｉｃｔｕｒｅ               ｏｆ               ｔｈｅ               ｃｏｍｐａｎｙ. Ａｎｄ               ｆｉｎａｌｌｙ,               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ｉｓ               ｎｏｔ               ｗｏｒｔｈ               ｔｈａｔ               ｍｕｃｈ               ｔｏ               ｕｓｅｒｓ               ｉｆ               ｉｔ               ｉｓ               ｎｏｔ               ｐｒｅｓｅｎｔｅｄ               ｉｎ               ａ               ｔｉｍｅｌｙ               ｍａｎｎｅｒ. Ｔｈｕｓ,               ａｃｃｏｕｎｔａｎｔｓ               ｓｈｏｕｌｄ               ａｌｗａｙｓ               ｓｔｒｉｖｅ               ｆｏｒ               ｔｉｍｅｌｉｎｅｓｓ,               ａｓ               ｗｅｌｌ               (Ｄｅｐａｒｔｍｅｎｔ               ｏｆ               Ａｃｃｏｕｎｔｉｎｇ               &               Ｆｉｎａｎｃｅ,               ｎ.ｄ.).                Ｒｅｆｅｒｅｎｃｅｓ:                Ｄｅｐａｒｔｍｅｎｔ               ｏｆ               Ａｃｃｏｕｎｔｉｎｇ               &               Ｆｉｎａｎｃｅ. (ｎ.ｄ.). Ｕｎｉｔ               1:               Ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ. Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ               26,               2008,               ｆｒｏｍ               Ｕｎｉｖｅｒｓｉｔｙ               ｏｆ               Ｓｔｒａｔｈｃｌｙｄｅ               Ｗｅｂ               ｓｉｔｅ:               ｈｔｔｐ://ａｃｃｆｉｎｗｅｂ.ａｃｃｏｕｎｔ.ｓｔｒａｔｈ.ａｃ.ｕｋ/ａｍｍｓｃ/ｐ101.ｈｔｍｌ                Ｋａｎｔｅｒ,               Ｈ. Ａ.,               &               Ｐｒｅｓｓｌｅｙ,               Ｍ. Ｍ. (ｎ.ｄ.). Ｍｕｌｔｉｍｅｄｉａ               ｓｌｉｄｅｓ               ｏｆ               ｃｈａｐｔｅｒ               1:               Ｕｓｅｓ               ｏｆ               ａｃｃｏｕｎｔｉｎｇ               ｉｎｆｏｒｍａｔｉｏｎ               ａｎｄ               ｔｈｅ               ｆｉｎａｎｃｉａｌ               ｓｔａｔｅｍｅｎｔｓ               (Ｉｎ               Ｆｉｎａｎｃｉａｌ               ａｃｃｏｕｎｔｉｎｇ               ｂｙ               Ｂｅｌｖｅｒｄ               Ｅ. Ｎｅｅｄｌｅｓ,               Ｊｒ. &               Ｍａｒｉａｎ               Ｐｏｗｅｒｓ). Ｒｅｔｒｉｅｖｅｄ               Ｍａｙ               25,               2008,               ｆｒｏｍ               Ｈｏｕｇｈｔｏｎ               Ｍｉｆｆｌｉｎ               Ｃｏｌｌｅｇｅ               Ｗｅｂ               ｓｉｔｅ:               ｈｔｔｐ://ｗｗｗ.ｃｏｌｌｅｇｅ.ｈｍｃｏ.ｃｏｍ/ａｃｃｏｕｎｔｉｎｇ/ｎｅｅｄｌｅｓ/ｆａ/ｉｎｓｔｒ/ｐｐｔ/ｃｈ01/ｓｌｄ001.ｈｔｍ                Ｗｉｌｄ,               Ｊ. Ｊ.,               Ｌａｒｓｏｎ,               Ｋ. Ｄ.,               &               Ｃｈｉａｐｅｔｔａ,               Ｂ. (2007). Ｆｕｎｄａｍｅｎｔａｌ               ａｃｃｏｕｎｔｉｎｇ               ｐｒｉｎｃｉｐｌｅｓ               (18ｔｈ               ｅｄｉｔｉｏｎ). Ｂｏｓｔｏｎ:               ＭｃＧｒａｗ-Ｈｉｌｌ/Ｉｒｗｉｎ.

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