People Innovation Excellence

INTRODUCTION TO ACCOUNTING II (4 Credits)

Learning Outcomes:

On successful completion of this course, students will be able to: Explain the accounting methods/treatments for Liabilities and Equity in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Apply the accounting methods/treatments for Liabilities and Equity in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS); Prepare the basic income statement, financial position statements, and statement of cash flow; Analyze company’s financial statement.

Topics:

  1. Liabilities;
  2. Corporations: Organization and Capital Stock Transactions;
  3. Corporations: Dividends, Retained Earnings, and Income Reporting;
  4. Investments;
  5. Income Statement and Related Information;
  6. Statement of Financial Position;
  7. Statement of Cash Flows;
  8. Financial Statement Analysis.

Published at : Updated

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