INTRODUCTION TO FINANCIAL ACCOUNTING (4 Credits)
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 explain the stages in the accounting cycle; Explain the operations of merchandising company and the accounting cycle for merchandising company; Explain the concept and methods relating to inventories, cash, accounts receivable, plant assets, 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 financial statement.
Topics:
- Accounting for Merchandising Operations
- Accounting for Receivables
- Accounting in Action
- Adjusting The Accounts
- Completing The Accounting Cycle
- Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
- Financial Statement Analysis
- Fraud, Internal Control, and Cash
- Inventories
- Liabilities
- Plant Assets, Natural Resources, and Intangible Assets
- Statement of Cash Flows
- The Recording Process
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