People Innovation Excellence

INTRODUCTION TO FINANCIAL ACCOUNTING (4 Credits)

Learning Outcomes:

Upon successful completion of this course, students are expected to 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 concept and methods relating to inventories, cash, accounts receivable, liabilities, and equity of a company; Analyse the company’s financial condition by using the information in cash flow statement; Analyse the information stated in the Financial Statement.

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. Liabilities;
  10. Corporations: Organization, Share Transactions, Dividends, and Retained Earnings;
  11. Statement of Cash Flows;
  12. Financial Statement Analysis.

Published at : Updated

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