Обзор
This course covers accrual accounting concepts, teaching learners how to prepare and understand the content of traditional financial statements. Topics include the recognition and measurement of accounting events; preparation and analysis of income statements, balance sheets, and statements of cash flows; and the measurement of revenues and expenses, assets, liabilities and stockholders equity, using both U.S. and international accounting standards. The course also covers managerial accounting topics, focusing on the use of accounting information in planning and decision making.
