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Introductory Financial Accounting

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Course Description

This course introduces the student to how accounting information is used by and meets the needs of, both internal and external users through effective and efficient communication as well as what accounting information is required by a business concern to reflect clearly the operating results of the enterprise over its operating life.

Throughout the course, students will be introduced to generally accepted accounting principles, the interpretation and preparation of financial statements and how this information is recorded in the various business records.

Students will also cover specific topics including accounts receivable, capital assets, corporations’ shareholders’ equity, and bonds payable. Preparation of the Statements of Retained Earnings and Changes in Financial Position will also be covered.

Finally, the students will expand their understanding of the role of financial statement users by studying financial statement analysis.

Course Content

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