Financial Accounting I

Bachelor of Business Administration (BBA) · Semester 1

6 units 18 topics 3 credit hours
UnitChapter & topics
1

Conceptual Framework

  • • Assumptions and principles
  • • Accounting equation deep-dive
  • • Ethics in accounting
2

Recording & Summarising

  • • Cycle from journal to trial balance
  • • Subsidiary ledgers
  • • Automation note
3

Merchandising Operations

  • • Inventory systems
  • • Gross profit reporting
  • • Trade discounts
4

Cash & Receivables

  • • Bank reconciliation
  • • Allowance methods
  • • Notes receivable
5

Inventory & Cost Flow

  • • Valuation methods
  • • Errors and effects
  • • Analysis implications
6

Property, Plant & Equipment

  • • Acquisition costs
  • • Depreciation policies
  • • Intangibles intro