INTRODUCTION TO FINANCIAL ACCOUNTING (2 SCU)
Learning Outcomes:
On successful completion of this course, student will be able to: LO1 – Explain the accounting concepts and principles as a basis in the preparation of financial statements and explain the stages in the accounting cycle; LO2 – Explain the concept and methods relating to inventories, cash, accounts receivable, plant assets, liabilities, and equity of a company; LO3 – Prepare and analyze the company’s financial condition by using the information in cash flow statement; LO4 – Analyze the information stated in financial statement.
Topics:
- Adjusting the Accounts;
- The Recording Process;
- Plant Assets, Natural Resources, and Intangible Assets;
- Financial Statement Analysis;
- Completing the Accounting Cycle;
- Liabilities;
- Inventories;
- Accounting for Receivables;
- Statement of Cash Flows;
- Accounting in Action.
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