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Accounting System Structure and Information Management

Get introduced to accounting concepts and learn how accountants measure income and record transactions.
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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 balance sheet and income statement and also cover the statement of retained earnings and earning 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.
Accounting System Structure and Information Management
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