Accounting Career: Communication And Ethics In The Workplace

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Accounting Career Communication And Ethics In
The Workplace
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Objectives

• Define accounting terms related to accounting
  careers
• Identify how accounting serves as a basis for
  careers
• Identify the tasks of various accounting
  occupations

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Objectives

• Describe how communication skills are important
  in reporting accounting information
• Describe how individuals make ethical business
  decisions

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Terms

• Accounting planning, recording, analyzing, and
  interpreting financial information
• Accounting System A planned process for
  providing financial information that will be
  useful to management
• Accounting Records organized summaries of a
  business fianancial activities

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FYI

• In a recent survey conducted by the U.S.
  Department of Education, business and management
  was the number one choice of majors of college
  graduates

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Terms

• Accountant A person who plans, summarizes,
  analyzes, and interprets accounting information
• Professional Organizations American Institute
  of Certified Public Accountants (AICPA). AICPA
  prepares exams for individuals to become CPAs
• American Womans Society of Certified Public
  Accountants
• National Association of Black Accountants
• International Federation of Accountants

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Terms

• Public Accounting Firm a business selling
  accounting services to the general public
• Private Accountant an accountant who is
  employed by a single business

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FYI

• According to a survey by the Gallup organization,
  approximately 1 in 20 high school and college
  students expects to be an accountant by age 30

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Terms

• Bookkeeper a person who does general accounting
  work plus some summarizing and analyzing of
  accounting information
• Accounting Clerk a person who records, sorts,
  and files accounting information
• General Office Clerk a person who does general
  kinds of office tasks, including some accounting
  tasks

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Audit Your Understanding

• What is accounting?
• List several classifications of accounting
  careers.
• What is the full name of the AICPA?

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Terms

• Ethics the principles of right and wrong that
  guide an individual in making decisions
• Business Ethics the use of personal ethics in
  making business decisions

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Causes of Unethical Behavior

• Excess emphasis on profits
• Misplaced business loyalty
• Personal advancement
• Expectation of not getting caught
• Unethical business environment

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3 Step Checklist For Making Ethical Decisions

• Is the action illegal?
• Does the action violate company or professional
  standards?
• Who is affected, and how, by the action?

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Audit Your Understanding

• What is communication?
• When does unethical behavior occur?
• What are the three questions for analyzing
  ethical acctions?