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ACCT 605

Business Accounting
Name: Business Accounting
Course Number: ACCT 605
Credit(s): 3

Course Description

Explore how businesses use accounting info for decisions. Topics include financial statements, risk assessment, cash flow statements, and ratios for analyzing performance.

Learning Outcomes:

  • Understand business use of accounting info.
  • Define key terms: fixed costs, variable costs, revenue, profit, break-even, working capital.
  • Explain budgets, cash flow forecasts, and their pros and cons.
  • Understand final accounts: balance sheet, profit and loss statement.
  • Analyze business performance using ratios: gearing, current ratio, ROCE for risk, liquidity, and profitability.

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