BA: Accounting I



An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation’s performance and position for users external to management.Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions,adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long–lived assets, depreciation, payroll, bonds, and other liabilities and stocks.


Ch.1 – Welcome to Class
Ch.2 – Introduction
Ch.3 – Accruals
Ch.4 – Deferrals
Ch.5 – Double-entry Accounting
Ch.6 – Business Accounting
Ch.7 – Advanced Accruals
Ch.8 – Inventory Accounting
Ch.9 – Long-term Assets
Ch.10 – Cost Behavior


The prime objective of this course is to introduce students to the double-entry system of accounting for sole proprietorship, corporate, and partnership forms of business enterprises by
using real-world applications and connections.Other important objectives include the following:
To help students develop personal and professional skills for school and work.
To help students understand the relationship between the manual system of accounting and a computerized system.
To help students find success in accounting.


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