Accounting System Structure and Information Management
About this Course
This course begins with an introduction to financial accounting and explains how accounting information assists in making decisions. We’ll look at the components of the balance sheet and analyze the effect of transactions on the balance sheet equation. We’ll review the different types of ownership and compare the features of sole proprietorships, partnerships, and corporations. We’ll then proceed to learn how accountants measure income and explore the concepts of revenue recognition and matching. We’ll look into the relationship between the balance sheet and income statement and cover the statement of retained earnings and earnings per share. We’ll wrap up this course with a look at the double-entry system and recording process and learn how to prepare and use a trial balance. This course is part 1 of the New York Institute of Finance’s Financial Accounting Professional Certificate. Free Preview! Access Module 1 for free. For full course access, upgrade to a verified certificate.Created by: New York Institute of Finance
Level: Introductory
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