To learn about accounting as an information system that provide decision makers (users) with accounting financial information for making rational economic decisions. In addition, this course will focus on accounting as a language of business and as a service activity intended to recording economic events of the business in accounting books, measuring, and reporting business transactions in different types of organizations through annual financial reports (tool of communication).
IS -132 CRs
Wild, John, Ken W. Shaw, and Barbara Chiappetta. Fundamental Accounting Principles. McGraw-Hill Higher Education.
| content serial | Description |
|---|---|
| 1 | Introduction and overview the course |
| 2 | Meaning of accounting, users and uses of accounting information |
| 3 | Generally Accepted Accounting Principles(GAAP)& Financial Reports |
| 4 | Basic Accounting Equation (Balance Sheet Equation) |
| 5 | The Accounting Cycle (Step 1, 2, 3, and 4) |
| 6 | Review and more examples |
| 7 | Measuring Business Income |
| 8 | Measuring Business Income (cont) |
| 9 | GAAP & Measuring Business Income |
| 10 | Adjustments (Step 5) |
| 11 | Adjusted Trial Balance (Step 6) |
| 12 | Adjusted Trial Balance (Step 6) (cont) |
| 13 | Complete the Accounting Cycle( Step 7, 8, and 9) |
| 14 | Review and more examples |
| 15 | Final Examination |
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