People Innovation Excellence
 

INTRODUCTION TO ACCOUNTING I (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: Explain the conceptual framework, accounting principles, and accounting standards as the basis in preparation of financial statements, and all stages in the accounting cycle; Explain the differences between service and merchandising companies, and the steps in the accounting cycle for merchandising company; Identify some of the methods in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS) relating asset that consists of inventories, cash, accounts receivable, tangible and intangible assets; Apply the methods in recording and calculating the asset that consists of of inventories, cash, accounts receivable, tangible and intangible assets in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Prepare the complete accounting cycle.

Topics:

  1. Accounting in Action;
  2. The Recording Process;
  3. Adjusting the Accounts;
  4. Completing the Accounting Cycle;
  5. Accounting for Merchandising Operations;
  6. Inventories;
  7. Fraud, Internal Control, and Cash;
  8. Accounting for Receivables;
  9. Plant Assets, Natural resources, and Intangible Assets.

Published at : Updated

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