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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: Adjusting Entries
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
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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
Financial vs. Managerial Accounting
Conventions and Standards
GAAP Principles and Concepts
Accounting and Its Use in Business Decisions
The Accounting Cycle
Introducing Financial Statements
Beginners' Guide to Financial Statements
Overview of Financial Statements
Accounting Theory
Fraud, Internal Controls, and Cash
Objectives, Components, and Limitations of Internal Controls
Fraud and the Sarbanes-Oxley Act of 2002
More on the Sarbanes-Oxley Act
Practice Problems
Recording Business Transactions
Rules of Debits and Credits
More on the Rules of Debits and Credits
Why are the Rules of Debits and Credits Backwards?
The Accounting Cycle
Principles of Accounting Transactions
Accounting Cycle Step 1: Analyze Transactions
Accounting Cycle Step 2: Journalize Transactions
Accounting Cycle Step 3: Post Transactions
Accounting Cycle Step 4: Unadjusted Trial Balance (Corporations)
Financing Your Organization
Accounting Cycle Steps 5–9
Practice Problems
Adjustments for Financial Reporting
Cash vs. Accrual Accounting
Adjusting Entries Overview
Completing the Accounting Cycle
Practice Problems
Completing the Accounting Cycle
Adjusting and Closing Entries
Practice Problems
Interpreting Corporate Financial Statements
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
Vertical Analysis
Common Size Financial Statements
Horizontal Analysis
Ratio Analysis
Calculating Financial Ratios
Practice Problems
Introduction to Inventories and the Classified Income Statement
Understanding Inventory
Controlling Inventory
Measuring and Reporting Inventories
Determine Physical Units of Inventory
Valuing Inventory
Inventory Valuation Methods
FIFO Method
LIFO Method
Average Cost Method
Specific Cost Method
Additional Topics in Inventory Valuation
Lower of Cost or Market Value
Assessing Inventory Management
Reporting and Analyzing Inventories
Introduction to Inventories Practice Problems
Measuring and Reporting Inventories Practice Problems
Receivables and Payables
Types of Receivables and Notes Receivables
Dealing with Foreign Currency and Bad Debts
Practice Problems
Property, Plant, and Equipment
Overview of Long Term Assets
Cost of Plant Assets
Capital Expenditures
Calculating Depreciation
Plant Asset Disposals, Natural Resources, and Intangible Assets
Accounting for Asset Disposal
Intangible Assets: Goodwill Example
Property, Plant, and Equipment Practice Problems
Plant Asset Disposals, Natural Resources, and Intangible Assets Practice Problems
Stockholders' Equity: Classes of Capital Stock
Valuing Long-Term Bonds
Stockholders' Equity: Classes of Capital Stock
Common Stock
Preferred Stock
Corporations: Paid-in Capital, Retained Earnings, Dividends, and Treasury Stock
Treasury Stock
Dividends
Practice Problems: Bonds
Practice Problems: Stockholders' Equity
Practice Problems: Corporations
Analysis Using the Statement of Cash Flows
Calculating Cash Flows
Cash Flow Statement
Indirect Method
Operating Activities
Financing Activities
Investing Activities
Cash Flow Exercise
Practice Problems: Statement of Cash Flows
BUS103: Certificate Final Exam
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