Financial Accounting

Code: BMBA140
Apply this course towards: Business Administration – Certificate, Business Administration – Diploma, Business Finance

Course description

This course is an introduction to financial accounting. You will be introduced to the accounting cycle as well as the preparation of journal entries and financial statements. Other topics covered include the accounting for:

  • cash
  • accounts receivable
  • inventory
  • capital assets
  • current liabilities
  • owner’s equity

A strong knowledge of the principles of accounting gives you the power to make sound business decisions.

Learning objectives

  • Prepare journal entries, financial statements and reports.
  • Analyze and interpret financial reports.
  • Understand accounting for cash, accounts receivable, inventory, capital assets, current liabilities and owner’s equity.
  • Analyze and record corporate transactions.
  • Understand the accounting cycle from source documents to trial balance.
  • Prepare a classified income statement, statement of retained earnings and a balance sheet.
  • Develop principles and practical expertise in order to prepare and analyze financial statements for small- to medium-sized businesses.

View sample course outline (PDF). 

 

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Info you should know:

Continuing Studies statement on use of educational technology

Students may be required to have a NetLink ID for all online courses, as well as many campus resources. This course may require the use of education technology such as internet-based applications, cloud services, or social media. In order to complete this course you will be required to either consent to the disclosure of your personal information outside of Canada to enable use of these technologies, or work with the Division of Continuing Studies to explore other privacy protective options (such as using an alias or nickname).