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Cornell University    
 
    
 
  Dec 16, 2017
 
Courses of Study 2017-2018
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HADM 2230 - Financial Accounting Principles


     
Fall, spring. 3 credits. Letter grades only.

Enrollment limited to: non-SHA students. Elective.

M. Paz, P. Strebel.

This introduction to financial accounting covers the preparation of financial statements, from transactional analysis through journal entries to financial statement presentation. We will do in-depth analysis of receivables and payables, revenue and expenses, and major balance sheet items, such as inventory, investments, long term bonds, capital stock, and tangible and intangible assets. We will study preparation of the statement of cash flows using both the direct and indirect methods. Along the way we will introduce some of the concepts of financial statement analysis. We will also discuss ethics in accounting and business. Students will work in teams for some of the time. After successful completion of this course you will be prepared to take an intermediate accounting course.



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