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IntroductionWhatisAccountingnAccounting is the language of business.nIt is the process of analyzing,classifying,summarizing,and interpreting business transactions in financial or monetary terms.ABriefHistoryofAccountingPrelude periodn Tying knots on ropesn Making marks on the wall n Count with pebblesBirth of Bookkeeping n Single-entry bookkeepingDevelopment of Bookkeeping n Double-entry bookkeeping Establishment as a social science n True and fair viewn GAAPUnification of the accounting standardsn IAS set by the IASBScience of management n CPAn Managerial accountingABriefHistoryofAccountingTheReformofChinasAccountingSystemnThe accounting system under the planned economynThe first Accounting LawnNeed for the unification of our accounting principles with foreign onesnBasic unificationnFurther unificationAccountingandBookkeepingnBookkeeping means the recording of transactionsnAccounting includes bookkeeping but goes well beyond it,including the design of efficient accounting systems,the performance of audits,the development of forecasts,etc.ClassificationofAccountingnPrivate Accounting vs Public AccountingnFinancial Accounting vs Managerial AccountingApproachtotheStudyofAccountingThree basic forms of business ownershipnSole proprietorshipnPartnershipnCorporation