People Innovation Excellence


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 the stages in the accounting cycle; Identify the differences between service and merchandising companies, and also identify the steps in the accounting cycle for merchandising company; Explain the concept and methods relating to cash, accounts receivable, 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 the Financial Statement


  1. Accounting in Action;
  2. The Recording Process;
  3. Adjusting the Accounts;
  4. Completing the Accounting Cycle;
  5. Accounting for Merchandising Operation;
  6. Fraud, Internal Control, and Cash;
  7. Accounting for Receivables; Liabilities;
  8. Corporations: Organization, Share Transactions, Dividends, and Retained Earnings;
  9. Statement of Cash Flows;
  10. Financial Statement Analysis.

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