People Innovation Excellence

ACCOUNTING PRINCIPLES I (2/2 Credits)

Learning outcome:

On successful completion of this course, student will be able to: Explain the concepts, accounting principles as a basis in the preparation of financial statements, and all stages in the accounting cycle; Identify the differences between service and merchandising companies, explain the steps in the accounting cycle for merchandising company, and distinguish between a multiple-step and single-step income statement; Identify some of the methods in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS) relating current asset that consists of inventories, cash, and accounts receivables; Apply the methods in recording and calculating the current asset that consists of inventories, cash, and account receivable in accordance with Financial Accounting Standards (SAK) and International Financial Reporting Standards (IFRS).

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

Published at : Updated

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