Introduction to Accounting I: Financial Accounting
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.
Note(s): MCLE--Minimum Continuing Legal Education State Board of CA.; HRCI--PHR, SPHR and GPHR strategic recertification credit.
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