Financial Accounting uses an integrated approach to teach accounting. Students first learn how
businesses plan for and evaluate their operating, financing and investing decisions and then how
accounting systems gather and provide data to internal and external decisions makers. This year-long
course covers all the learning objectives of a traditional college level financial accounting course, plus
those from a managerial accounting course. Topics include an introduction to accounting, accounting
information systems, time value of money, and accounting for merchandising firms, sales and
receivables, fixed assets, debt and equity. Other topics include statement of cash flows, financial ratios,
cost-volume profit analysis and variance analysis.