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BUS103: Introduction to Financial Accounting
Sections
Course Introduction
Unit 1: Accounting Environment, Decision-Making, and Theory
Unit 2: Recording Business Transactions
Unit 3: Adjustments for Financial Reporting
Unit 4: Completing the Accounting Cycle
Unit 5: Financial Reporting and Financial Statement Analysis
Unit 6: Accounting for Inventory – Measuring and Reporting
Unit 7: Receivables and Payables Identified
Unit 8: Accounting for Property, Plant, and Equipment
Unit 9: Long-Term Liabilities and Stockholders' Equity
Unit 10: Statement of Cash Flows
Study Guide
Course Feedback Survey
Certificate Final Exam
Saylor Direct Credit
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BUS103: Introduction to Financial Accounting
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BUS103: Introduction to Financial Accounting
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Course Syllabus
The Accounting Environment
Characteristics of Managerial Accounting
Conventions and Standards
Conventions and Standards Quiz
GAAP Principles and Concepts
Interpreting Corporate Financial Statements
Accounting and its Use in Business Decisions
Beginners' Guide to Financial Statements
Overview of Financial Statements
Overview of Financial Statements Quiz
Interpreting Corporate Financial Statements
The Accounting Cycle
The Accounting Process Quiz
Accounting Cycle Step 1: Analyze Transactions
Accounting Cycle Step 2: Journalize Transactions
Accounting Cycle Step 3: Post Transactions
Principles of Accounting Transactions
Accounting Cycle Step 4: Unadjusted Trial Balance (Corporations)
Financing Your Organization
Discussion Questions
Accounting Theory
Unit 1 Assessment
Recording Business Transactions
The Accounting Cycle
Accounting Cycle Steps 5–9
Recording Business Transactions
Unit 2 Assessment
Adjustments for Financial Reporting
Cash vs. Accrual Accounting
Adjusting Entries Overview
Completing the Accounting Cycle
The Accounting Cycle Quiz
Unit 3 Assessment
Completing the Accounting Cycle
What is a 10-Column Worksheet in Accounting?
Adjusting and Closing Entries
Unit 4 Assessment
Obstacles to Good Financial Reporting
Research Public Companies Through EDGAR: A Guide for Investors
How to Read a 10-K
Analysis and Interpretation of Financial Statements
Unit 5 Assessment
Introduction to Inventories and the Classified Income Statement
Understanding Inventory
Controlling Inventory
Measuring and Reporting Inventories
Determine Physical Units of Inventory
Valuing Inventory
Additional Topics in Inventory Valuation
Assessing Inventory Management
Reporting and Analyzing Inventories
Controlling and Reporting of Inventories Quiz
Unit 6 Assessment
Receivables and Payables
Types of Receivables and Notes Receivables
Dealing with Foreign Currency and Bad Debts
Unit 7 Assessment
Property, Plant, and Equipment
Plant Asset Disposals, Natural Resources, and Intangible Assets
Unit 8 Assessment
Long-Term Financing: Bonds
Valuing Long-Term Bonds
Stockholders' Equity: Classes of Capital Stock
Corporations: Paid-in Capital, Retained Earnings, Dividends, and Treasury Stock
Reporting of Stockholders' Equity Quiz
Unit 9 Assessment
Analysis Using the Statement of Cash Flows
Calculating Cash Flows
Cash Flow Exercise
Unit 10 Assessment
BUS103 Study Guide
BUS103: Certificate Final Exam
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