Financial Accounting

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Language

Level

Beginner

Access

Paid

Certificate

Paid

Students in this financial accounting course explore basic accounting concepts and procedures and the interpretation of financial statements. The principles of accrual and deferral accounting are presented, including proper use of debits, credits, and fiscal year-end procedures. Students also examine merchandising transactions, inventory costing and valuation, cash management, and accounts receivable. The reporting of long-term assets, liabilities, and bonds are also discussed.

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Course Objectives

After completing this course, you will be able to:

Understand and use the four basic financial statements.
Define and apply the accounting equation.
Review and employ the principles of accrual and deferral accounting.
Record debits and credits, and close a fiscal year’s books.
Make merchandising entries and handle inventory.
Practice cash accounting and internal control.
Account for receivables.
Understand and handle long-term assets and liabilities.

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