This course introduces the study of accounting as an information system, examining why it is important and how it is used by investors, creditors, and others to make decisions. The course covers the accounting information system, including recording and reporting of business transactions, with a focus on the accounting cycle, financial statements, statement analysis, and the application of generally accepted accounting principles. It also includes issues relating to asset, liability, and equity valuation, revenue and expense recognition, cash flow, internal controls, and ethics.
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