Financial Accounting I
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Financial Accounting I  

Explore the basic principles and practices of accounting. Learn generally accepted accounting principles (GAAP) and how the application of GAAP impacts the recording of financial transactions and the preparation of financial statements. This course will teach students to comprehend and prepare balance sheets, income statements for cash, fixed assets, receivables, and inventory.

Topics include recording transactions, the accounting cycle, financial statement preparation, accounting for merchandising operations, inventory, cash, and accounts receivable.

Learning Objectives:

  • Explain generally accepted accounting principles (GAAP) and the objectives of financial reporting
  • Use the double-entry system of accounting to record business transactions
  • Use the accrual basis of accounting to prepare financial statements
  • Prepare financial statements & complete the closing process
  • Apply generally accepted accounting principles to merchandising operations
  • Apply generally accepted accounting principles to inventory
  • Apply internal control procedures to Cash
  • Apply generally accepted accounting principles to Accounts Receivable

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