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• ACCC 225 – Accounting for Working Capital (0.6)

ACCC 225 – Accounting for Working Capital (0.6)

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The Accounting for Working Capital competency focuses on how companies account for cash,

receivables, and inventory - both what they mean and how they are analyzed in order to maximize their return. This is the fifth in a series of eight accounting competencies and should be completed after Fundamentals of Accounting, Accounting Cycle & Transaction Analysis, Financial Reporting, and Accounting for Long-Term Investing and Financing Decisions.

COMPETENCY OBJECTIVES

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

• Demonstrate knowledge of accounting for cash, accounts receivable and inventory
• Demonstrate knowledge of accounting for other current assets and current liabilities.

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