Type : FNA
Course Code : 2113
This course is an introductory study of accounting theory governing preparation of financial statements. The course covers the conceptual framework, development of accounting standards, and the recording and reporting process. Specific topics include current assets and liabilities, long-term assets and liabilities, equity, and the basic financial statements. The course is aimed at people with no or limited prior accounting knowledge and provides an understanding of how financial statements are prepared for various types of organizations.