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Introduction to Accounting I: Financial Accounting | ACCT.X400

Introduction to Accounting I: Financial Accounting | ACCT.X400

This course covers the fundamentals of financial accounting as well as the identification, measurement and reporting of the financial impacts of economic events on enterprises. Through lectures, readings and class exercises, the following topics are addressed: accrual account concepts; transaction analysis, recording and processing (journals and ledgers); preparation, understanding and analysis of financial statements (income statement, balance sheet and cash-flow statement); accounting for sales and cost of sales; inventory valuation; valuation and depreciation of operational assets; analyzing liabilities and stockholders equity transactions; and financial statement analysis.

Learning Outcomes

At the conclusion of the course, you should be able to

  • Discuss the importance of financial statements for a company
  • Discuss the accounting theories and processes behind business transactions
  • Prepare financial statements
  • Determine the overall strength of a company using various financial tools.

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