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ACCOUNTING 1 (ACN101- M) THE NATURE AND FUNCTION OF ACCOUNTING

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Every organization—large and small—has managers. Someone must be responsible for formulating strategy, making plans, organizing resources, directing personnel, and controlling operations. This is true of the Bank of America , the Peace Corps , the University of Illinois , the Red Cross , and the Coca-Cola Corporation , as well as the local 7-Eleven convenience store. In this chapter, we will use a particular organization—Good Vibrations, Inc.—to illustrate the work of management. What we have to say about the management of Good Vibrations, however, is very general and can be applied to virtually any organization. Good Vibrations runs a chain of retail outlets that sells a full range.

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