Bachelor of Business Administration (BBA) - Introductory Financial Accounting II

ACCT 1107  Introductory Financial Accounting II


ACCT 1106


ADMN 1107


Three hours of lecture per week for one term.




This course is designed to introduce and explore the fundamental principles and theoretical concepts of financial accounting and the practical tools utilized in the implementation of this theoretical framework. The student will be introduced to theories and the underlying usefulness of financial statements. The goal is to provide participants with the necessary skills to be able to prepare an analysis of a set of financial statements and be aware of what the issues are and what information should be communicated to the various users. Further, students will gain an appreciation for issues and theories that must be considered in the specialized areas such as revenue recognition, statement of cash flows, inventories, reporting and analyzing tangible and intangible operational assets short and long-term debt, and equity accounts. The nature of the modern business corporation is examined in some detail particularly with a view to understanding the issues related to communicating significant financial information. The student's overall understanding of financial accounting is synthesized through extensive study of the statement of changes in financial position and financial statement analysis.

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