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ACC501 Accounting Fundamentals

Lead Faculty: Dr Joyce Ellis

Course Description

An introduction to accounting for students with no previous exposure to the subject, this two-week course covers accounting and financial statement terminology and the analysis of financial statements. Grading is by S or U only.

Learning Outcomes

  • Understand the meaning and importance of accounting to both internal users-management, and external users- creditors and investors.
  • Comprehend the articulation among the financial statements: Income Statement, Balance Sheet, and Statement of Cash Flows.
  • Have an understanding of the accounting cycle and how common business transactions are reflected in the financial statements.
  • Understand the key principles of accrual accounting such as income and expense recognition, cost principle, and matching concept.
  • Compute financial statement ratios and trend analysis including interpretations to determine solvency, profitability, and stability of a business enterprise.