IA201 Intermediated Accounting I
Following an in-depth review of the accounting environment and the nature of accounting information, you study how enterprises account for assets such as cash, accounts receivable, inventories, property and equipment, intangible assets and long-term investments.
- Accrual versus cash accounting concepts and how to apply them
- Accounting for accounts receivable, allowance for doubtful accounts, allowance for bad debt accounting
- Inventory valuation techniques, Accounting for inventory
- Accounting for Marketable Securities and investment
- Property, plant and equipment, calculation of depreciation.
- Intangible assets, Depletion
- Accounting cycle steps; and understand the basic financial statements: Income Statement, Balance Sheet and Statement of Cash Flows
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