ACCOUNTING PRINCIPLES II (2/2 Credits)

Learning outcome:

On successful completion of this course, student will be able to: Apply the recording and calculation methods of plant assets, natural resources, intangible assets, liabilities, share transactions, dividends, retained earnings and investments accounts; Calculate time value concepts related to bond pricing; Prepare statement of cash flows using indirect method; Analyze financial statement using horizontal, vertical and ratio analysis

Topics:

1. Plant Assets, Natural Resources, and Intangible Assets;
2. Liabilities;
3. Corporations: Organization, Share Transactions, Dividends, and Retained Earnings;
4. Investments;
5. Statement of Cash Flows;
6. Financial Statement Analysis