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How do organizations communicate business information? Achieving the utmost clarity in communication requires the sharing of a common language. Accounting is one of the aspects of this common language. It's an internal function that involves identifying, recording, summarizing, and reporting business transactions and financial events in an organization. This course covers the basic concepts and practices of accounting. You'll learn about the accounting equation and its components, and learn to use the rule of debits and credits. You'll also explore the accounting cycle, and the effect of cash and accrual based accounting systems.

Learning Objectives
  • Match basic accounting practices to their descriptions
  • Recognize examples of assets, liabilities, and shareholder's equity
  • Determine how given transactions affect the accounting equation
  • Determine how common transactions affect specific accounts using the debit and credit rule
  • Sequence the steps of the accounting cycle
  • Identify key characteristics of cash and accrual accounting
  • Audience

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