Introduction to Financial Accounting

New York Institute of Finance

ITEM AATX0105

22 Jul 2024 - 23 Jul 2024

09:00 AM - 04:30 PM

$1,989.00

07 Oct 2024 - 08 Oct 2024

09:00 AM - 04:30 PM

$1,989.00

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In-person (NY Campus)

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language

English

school

Introductory

22 Jul 2024 - 23 Jul 2024

09:00 AM - 04:30 PM

$1,989.00

07 Oct 2024 - 08 Oct 2024

09:00 AM - 04:30 PM

$1,989.00

videocam

Virtual (Live)

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2

language

English

school

Introductory


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17

Introduction to Financial Accounting

Learn the general principles of accrual accounting and apply basic accounting procedures to create the three major financial statements.


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Module 1: Accounting Concepts

  • Introduction to financial accounting
  • Balance sheet equations
  • Types of ownership
  • Function of an audit

Module 2: Measuring Income

  • The income statement
  • Revenue recognition and the matching concept
  • Relationship between balance sheet and income sheet
  • Statement of retained earnings
  • Earnings per share

Module 3: Recording Transactions

  • Explain the double entry accounting system
  • Analyze and journalize transactions
  • Post journal entries to the ledgers
  • Prepare and use a trial balance
  • Explain the accounting adjustments required at the end of the fiscal period

Module 1: Accrual Accounting and Financial Statement Formats

  • Adjustments to accounts
  • Implicit transactions
  • Classified balance sheet
  • Income statement
  • Case study - Goodyear, Inc. balance sheet and income statement

Module 2: Accounting for Sales

  • Revenue recognition
  • Revenue measurement
  • Credit sales and accounts receivable
  • Assessing level of accounts receivable

Module 3: Cash Flow

  • Purpose of the statement of cash flows
  • Types of cash flow
  • Preparing the statement of cash flows
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Introduction to Financial Accounting

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