MBA 5340 Financial Accounting Information and Decisions

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Financial accounting as per the course MBA 5340 Financial Accounting Information and Decisions is the field of accounting related with the summary, analysis and reporting of financial transactions connected to a business. It involves the completion of financial statements available for public use. The main objective of financial accounting is to properly prepare company's financial accounts for a specific period, otherwise known as financial statements.

The primary financial statements are as follows:

• Income statement
• The balance sheet
• The statement of cash flows

The two primary functions of financial accounting as per the course MBA 5340 Financial Accounting Information and Decisions are:

• To measure the business activities of a company and
• To communicate information about those activities.

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