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Introduction to Financial and Managerial Accounting

Introduction to Financial and Managerial Accounting

Introduction to Financial and Managerial Accounting

This course note explains the basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them. Covered topics are: Income Statement and Principles of Accrual Accounting, The Accounting Process, Statement of Cash Flow, Leases and Off-Balance Sheet Financing, Introduction to Cost Concepts, Intangibles and Business Combinations.

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