Accounting for Nonfinancial Supervisors and Managers

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Accounting for Nonfinancial Supervisors and Managers
If you need to understand the basics of financial statements, this course introduces the language, principles, and practices of accounting that influence finance. Gain familiarity with accounting concepts and methods, including financial statements and ratios, present value concept, break-even analysis, and cost accounting, and their relationship to business management decisions. 16 hours (Textbook required)
Fee:	Date / Course#:
$198	Tuesdays 1/12/10-3/2/10	W20A
Time:	Registration:
6:30 p.m.-8:30 p.m.	Click Here for Registration Information
Textbook:
Finance and Accounting for the Nonfinancial Manager, Findkler (October 31, 2003) (ISBN-13: 978-0-7-3554604-2)
Learning Objectives:
Understand debits and credits Become familiar with the basic financial statements (and how they fit together) Obtain a general understanding of accrual accounting and GAAP Obtain a general understanding of financial decision-making tools, including cost accounting, ratio analysis, break-even analysis, and the present value concept
Course Outline:
Review the Fundamental Accounting Equation The Basic Financial Statements A. Fiscal year-end (usually December 31; June 30 for State of Ohio) B. Balance sheet (a snapshot; financial position as of the year-end date) C. Income statement (a movie; financial results over a period of time) D. Statement of cash flows (a movie; what happened to cash over a period of time) E. Notes to the financial statements (assumptions and rules used to prepare financial statements) The Five Basic Account Categories (What kind of account is it?) Recording Financial Information A. Timing of entries to the accounting system B. Double-entry accounting (debits and credits) C. Ways to represent debits and credits (left/right columns of ledger, use of positive/negative numbers, DR/CR labels) D. Debit and credit summary Reporting Financial Information A. The old-fashioned way B. Example of a computerized accounting system C. "Closing the Books"--Preparing the financial statements and getting ready for a new fiscal year

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