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:
- Accounting in Action;
- The Recording Process;
- Adjusting the Accounts;
- Completing the Accounting Cycle;
- Accounting for Merchandising Operations;
- Inventories;
- Fraud, Internal Control, and Cash;
- Accounting for Receivables;
- Liabilities;
- Corporations: Organization, Share Transactions, Dividends, and Retained Earnings;
- Statement of Cash Flows;
- Financial Statement Analysis.
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