COURSE NAME: 《Financial accounting》
CLASS TIME: 09/12/2017-09/27/2017
CLASS LOCATION: Shenzhen University
This course is designed to give the student an overview of GAAP and IFRS principles as applied to corporations as well as SMEs. Both the methodology and the terminology of standard financial statements will be presented through lecture and exercises. Analysis of financial statements and a comparison of national and regional accounting methods will also be discussed to acquaint the student with the intricacies of international corporate accounting.
Upon successful completion, the student will understand the relationship between a firm’s accounting systems and its financial health.
Students will achieve an understanding of the Accounting Cycle, Financial Statements, Revenue & Expense Recognition, Ledger & Journal Postings and Corporate Equity Standards.