INTERMEDIATE ACCOUNTING (4 Credits)

Learning Outcomes:

Upon successful completion of this course, students are expected to be able to: Identify the role of the financial statements; Explain the role of the financial statements, the financial markets, flower markets, and financial policies for the benefit of managerial decisions; Calculate the project based on the concept of Time Value Money, including the relationship with risk; Evaluate the business and financial risk, cash inflows and outflows, funding. internal and external benefits and costs of debt.

Topics:

1. Financial Reporting;
2. A Review of The Accounting Cycle;
3. The Balance Sheet and Notes to The Financial Statements;
4. The Income Statement;
5. Statement of Cash Flows and Articulation;
6. Earnings Management;
7. The Revenue/Receivables/Cash Cycle;
8. Revenue Recognition;
9. Inventory and Cost of Goods Sold;
10. Investments in Noncurrent Operating Assets ? Acquisition;
11. Investments in Noncurrent Operating Assets-Utilization and Retirement.