People Innovation Excellence
 

Introduction to Financial Accounting (4 Credits)

Learning Outcomes:

Explain the accounting concepts and principles as a basis in the preparation of financial statements, and explain the stages in the accounting cycle; Identify the operations of merchandising company and the accounting cycle for merchandising company; Explain the concept and methods relating to inventories, cash, accounts receivable, liabilities, and equity of a company; Analyse the company’s financial condition by using the information in cash flow statement; Analyse the information stated in the Financial Statement

Topics:

  1. Accounting in Action and The Recording Process
  2. Adjusting The Accounts
  3. Completing The Accounting Cycle
  4. Accounting for Merchandising Operations
  5. Inventories
  6. Fraud, Internal Control, Cash and Accounting for Receivables
  7. Liabilities
  8. Corporations: Organization Share Transactions, Dividends, and Retained Earnings
  9. Statement of Cash Flows
  10. Financial Statement Analysis

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