ACCT 101 Accounting and Financial Report
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This ACCT 101 Accounting and Financial Report course introduces the basic concepts and standards of the financial accounting system. Several important concepts will be explored in detail, including revenue recognition, inventory, non-current assets, present value, and non-current liabilities. This course focuses on the construction of basic financial accounting statements - the income statement, balance sheet, and cash flow statement - and their interpretation.
It involves the process of recording, summarizing and reporting the countless transactions generated by business transactions over a period of time. These transactions are summarized in the preparation of financial statements, including balance sheets, income statements and cash flow statements, in order to capture the operating performance of a company for a given period. Both the public and private sectors can find jobs as financial accountants.
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