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Berkeley Global
Build on the art, concepts and requirements of accounting learned in Introduction to Financial Accounting UGBA XB102A/XBW102A. You'll focus on applying concepts in developing a set of financial statements that clearly and accurately depicts a company's performance. You'll study income, balance sheet and cash flow statements; revenue recognition; accounting for cash and receivables; inventory valuation; intangible assets; acquisition and disposition of property, plant and equipment (PPE); depreciation and impairment of assets; and investments.
Prerequisites:
Introduction to Financial Accounting UGBA XB102A/XBW102A and Introduction to Managerial Accounting UGBA XB102B/XBW102B or equivalent
Course Outline
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What You Learn
- Conceptual framework
- Accounting cycle
- Revenue recognition
- Time value of money
- Income statement preparation
- Balance sheet and cash flow statement preparation
- Cash and accounts receivables
- Inventory valuation
- Long-lived and intangible assets
- Investments
How You Learn
- Reading assignments
- PowerPoint presentations
- Class discussions
- Quizzes
- Exams
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