People Innovation Excellence

INTRODUCTION TO FINANCIAL ACCOUNTING (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to:  Explain the accounting concepts and principles as a basis in the preparation of financial statements, and explain the stages in the accounting cycle; Explain the operations of merchandising company and the accounting cycle for merchandising company; Explain the concept and methods relating to inventories, cash, accounts receivable, plant assets, liabilities, and equity of a company; Analyze the company’s financial condition by using the information in cash flow statement; Analyze the information stated in financial statement.

Topics:

  1. Accounting for Merchandising Operations
  2. Accounting for Receivables
  3. Accounting in Action
  4. Adjusting The Accounts
  5. Completing The Accounting Cycle
  6. Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
  7. Financial Statement Analysis
  8. Fraud, Internal Control, and Cash
  9. Inventories
  10. Liabilities
  11. Plant Assets, Natural Resources, and Intangible Assets
  12. Statement of Cash Flows
  13. The Recording Process

Published at : Updated

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