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Chapter 1

Roles of accounting

QuestionAnswer
Bookkeeper - (accounting clerk) perform the clerical work (daily)
Accountant does the analysis (decision making)
Who uses the financial data? 2 groups Internal Users - Manager, owner, employees External Users - Customers, government, creditors
How do we know if the financial information is accurate? -the government sets rules -other people can check your work, and this is called an audit
What are the 4 main types of businesses? 1. Service 2. Merchandising (retail) 3. Manufacturing 4. Franchise
Main forms of ownership 1. Sole Proprietor 2. Partnership 3. Corporation 4. Cooperative
3 Professional Accounting designation in Canada 1. C.A (chartered accounting) 2. CMA (Certified Management Accounting) 3. cga (Certified General Accounting)
Created by: Fabolou5 on 2009-03-01



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