Four Types of Adjustments
: PRINCIPLES OF FINANCIAL
ACCOUNTINGCOURSEGUIDEDuringWeek3,students will improve their critical and analytical thinkingskillsastheyrelateto bothaccountingconceptsandpracticalwaysinwhichbusinessesapplyaccountingconceptswhengeneratingprofitstrategies.
Studentsw illlearn how managers ,investors,and other business stakeholder suseaccountingreports.
Studentswillgainagreaterunderstandingofhowimportanttrendsoreventscanimpactacompany’sfinancialstatements,whichaddvaluableinsightintothefinancialconditionandperformanceofabusiness.
InWeek4,students will learn how managers,investors,and other business stakeholder suseaccountingreports.
Studentswillbeintroducedtotheideathatinvestorscanonlymakesoundinvestmentdecisionswhenpublicaccountantsdisclosemeaningful,timely,andaccurate financialin formation to the public.
After completing
Week4,
students will beable to explain how investor suse the Securities and Exchange Commission’s(SEC)EDGAR data base to research companies’ operations and financial information.
COURSE LEARNING OUTCOMESUpon successful completion of this course, students will be able to
1.Determine the objective(s) of financial reporting.
2.Explain the qualitative characteristics of financial information in investing and lending decision making.
3.Compile financial statements from a given set of economic events under GAAP that take into account the effect of accruals and deferrals.
4.Originate the accounting of reporting cash, receivables, inventory, long-term assets, and liabilities on financial statements.
5.Analyze financial statements to assess a firm’s liquidity, solvency, and profitability.
6.Determine the risk of investing in a company based on the firm’s financial condition, performance, and earnings management
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