Financial Accounting

This course provides an introduction to the principles, practices, and processes of financial accounting. The course emphasis is on accounting as an information system, which supports decision making in many different contexts. The theory and mechanics of financial accounting are introduced and consideration is given to how these aspects of accounting are manifested in practice and vary across settings. The four major financial statements are introduced and their component parts examined. The course emphasizes the interpretation and use of accounting data downplaying the bookkeeping aspects.

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.