Introduction to Financial Accounting, remote course

Content

• Conceptual Framework and financial statements
• Recording business transactions
• Accrual accounting
• Presentation of financial statements
• Cash and receivables
• Inventory and merchandising operations
• Fixed assets 
• Investments
• Liabilities
• Stockholders’ equity
• Cash flows
• Financial statement analysis

Learning outcomes
After having completed the course students should be able to

• Fully comprehend the accounting equation and double entry-accounting
• Understand and be able to explain the difference between cash and accrual accounting
• Prepare financial statements from the source data based on accounting transactions
• Read, understand, and examine the data in an annual report, hereunder the key components in the financial statements
• Develop financial ratios for a company and analyze the information content of these measures to make sound business decisions
• Identify and explain selected components of sustainability information provided by companies