HADM 1210: Financial Accounting
Fall, Spring. 3 credits. Letter grades only.
Mary MacAusland (mm2549) – Fall 2017
Mary MacAusland (mm2549) – Fall 2018
Mary MacAusland (mm2549) – Spring 2018
Mary MacAusland (mm2549) – Spring 2019
An introduction to financial accounting that studies transaction analysis, the balance sheet, income statement, statement of cash flows, and the statement of stockholder’s equity. Accounting for investments, receivables, inventories, tangible and intangible assets, liabilities, long term bonds and capital stock transactions are studied. Basic financial ratios are introduced and interpreted. Ethical issues related to financial reporting are also discussed. Students who complete this course will have the pre-requisite knowledge to take Intermediate Accounting.