INTRODUCTION TO FINANCIAL ACCOUNTING (4 SCU)
Learning Outcomes:
Upon successful completion of this course, students are expected to be able to: explain the basic principles of accounting; identify the basic steps in the accounting processes; define necessary postings in specific business transactions; describe the four financial statements and how they are prepared; explain the required steps in the accounting cycle; and explain the applications of internal control principles.
Topics:
The course provides students with the knowledge of fundamental financial accounting and the preparation of financial statements for external decision-makers, such as stockholders, suppliers, banks, and government agencies.
Pre-requisite(s): None
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