Principles of Accounting

Course Description

This course focuses on principles of accounting for the non-accounting student. Emphasis will be placed on the accounting equation and transactions, financial statement preparation and analysis, internal controls, regulatory environment, compliance, and global business implications.

Topics and Objectives

Accounting Environment

  • Define the characteristics of accounting.
  • Explain the accounting equation.
  • Determine the effects of transactions on the accounting equation.

Financial Statements

  • Differentiate between accrual and cash accounting.
  • Prepare financial statements.
  • Examine financial statements.

Financial Statement Analysis

  • Differentiate between managerial and financial accounting.
  • Conduct basic financial statement analysis.

Internal Controls and Regulatory Bodies

  • Determine the function of internal controls.
  • Differentiate among the regulatory bodies.
  • Explain regulatory compliance of organizations.

Global Business Environment

  • Explain the accounting implications of the global business environment.

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