Financial Accounting I
The “Fundamentals of Financial Accounting” course offers a foundational understanding of accounting principles and practices essential for accurate financial reporting. Students will learn to prepare and analyze financial statements, including balance sheets, income statements, and cash flow statements. The course covers key concepts such as double-entry bookkeeping, accrual accounting, and the accounting cycle. Emphasis is placed on understanding Generally Accepted Accounting Principles (GAAP) and the ethical standards in accounting. This course prepares students to interpret financial information critically, providing a solid base for further studies in accounting or careers in finance and business management.
Introductory
Module 1:
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2
Lesson 1:Types and Nature of Business -
3
Lesson 2:Profession of accounting and GAAP(General accepted Accounting Principle )
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4
Lesson 3:Characteristics of accounting information and its users
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5
Lesson 4:Business transaction and accounting equation
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6
Lesson 5:Business transaction and accounting equation
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7
Lesson 6:Business transaction and accounting equation
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8
Lesson 7:Effect transaction on owner's equity and Financial Statement(Income Statement )
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9
Lesson 8:Financial Statement (Owners equity and Balance sheet statement )
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10
Lesson 9:Cash Flow statement
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11
Chapter 1: Assignment -
12
Module 1: test
Module 2:
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13
Lesson 10:Phase of accounting cycle ,The use of accounts for recording transactions andAccount classifaction
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14
Lesson 11:Rules of debts and credit
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15
Lesson 12:Recording transaction in a journal
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16
Lesson 13:Recording transaction in a journal
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17
Lesson 14:Posting the journal
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18
Chapter 2: Assignment
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19
Module 2: Test
Module 3
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20
Lesson 15:INTRODUCTION OF ACCOUNTING FOR MERCHANDISING ENTERPRISE
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21
Lesson 16:periodic and perpetual Accounting method ,cost of merchanding sold and purchase
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22
Lesson 17: Accounting for sale
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23
Lesson 18:Sales Discount ,sales Return and Allowances
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24
Lesson 19:Accounting for purchase
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25
Lesson 20:Purchase Discount ,purchase Return and Allowance
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26
Chapter 3: Assignment
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27
Module 3: Test
Module 4
Module 5:
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32
Lesson 25:Introduction of Receivables and Types of receivables
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33
Lesson 26:CLASSIFCATION OF RECEIVABLES AND UNCOLLECTIBLE RECEIBLES
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34
Lesson 27:Uncollectible Receivales using The allowance Method
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35
Lesson 28:Uncollectible Receivables by using The Direct write -off method
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36
Chapter 4 & 5: Assignment
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37
Module 4 & 5: Test
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