221-106 Financial Accounting for Business (Group B)

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221-106 Financial Accounting for Business 3 (3-0-6) 

Pre: None

Accounting concepts, financial statement, accounting cycle, inventory, cash receivables, assets, current and long-term liabilities, and equity structure of proprietorships, partnerships and corporations. Valuation of assets, income determination, preparing financial statements. Investment practices, depreciation, depletion, and amortization. Partnerships, acquisition and disposition of assets. Fund and cash flows. Intangible assets, long-term assets, and profit measurements. Procedures for operation, planning and decision making.