Open Educational Resource
BA 113 - Practical Accounting III Public Deposited
This is the third course in the Practical Accounting series. This course covers entries requiring analysis and interpretation, unearned and accrued items, depreciation of assets, manufacturing accounting and other managerial accounting procedures. Course Outcomes: 1. Describe the characteristics of a corporation. 2. Demonstrate an understanding of the accounting processes specific to stock, dividends, treasury stock and retained earnings. 3. Prepare the accounting for basic bond transactions. 4. Demonstrate an understanding the cash flows statement preparation process for both the indirect and the direct method. 5. Interpret and analyze financial statements. 6. Explain how to handle transactions in a voucher system.