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• ACCC 210 – Fundamentals of Accounting (0.6)

ACCC 210 – Fundamentals of Accounting (0.6)

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The Fundamentals of Accounting competency will provide you with a basic understanding of accounting – why it is used and what it is used for. You will develop an understanding of the various goals and functions of accounting, the purpose and function of the four principal financial statements, the pros and cons of the legal forms of business, and the importance of ethics in accounting.

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COMPETENCY OBJECTIVES
Upon successful mastery of this competency, you will be able to:

• Identify the goals and functions of accounting.
• Demonstrate an understanding of the purpose and content of the four principal financial statements—balance sheet, income statement, and statement of cash flows—and their related footnotes.
• Demonstrate an understanding of the advantages and disadvantages of different forms of business organizations and how business income is taxed.
• Demonstrate an understanding of the importance of integrity, objectivity, and ethics in accounting.