Accounting System Structure and Information Management
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- This course begins with an introduction to financial accounting and explains how accounting information assists in making decisions. Weâll look at the components of the balance sheet and analyze the effect of transactions on the balance sheet equation. Weâll review the different types of ownership and compare the features of sole proprietorships, partnerships, and corporations. Weâll then proceed to learn how accountants measure income and explore the concepts of revenue recognition and matching. Weâll look into the relationship between balance sheet and income statement and also cover the statement of retained earnings and earning per share. Weâll 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 Financeâs Financial Accounting Professional Certificate.
- USD 50