spacer
On-campus Noncredit Courses Certified Financial Planning Career Exploration Office Contact CEd Ohio State Links Register for CEd Programs Program 60 Online Noncredit Courses On-campus Noncredit Courses Contractual Outreach Conference Management Certified Manager Program Calendar of Events Bridge Program Information Academic Advising About CEd Academic Advising Bridge Program Information Calendar of Events Career Exploration Office Certified Financial Planning Certified Manager Program Certified Financial Planning Conference Management Contractual Outreach On-campus Noncredit Courses On-campus Noncredit Courses On-campus Noncredit Courses Online Noncredit Courses Program 60 Register for CEd Programs Contact CEd Ohio State Links
CEd Home Page
About Us
Academic Advising
Alumni
Bridge Program
Calendar of Events
Career Exploration Office
CFP® Program
CFP® Program
Conference Management Services
Contractual Outreach
Directions to CEd
Distance Learning Facility
Distance Learning Facility
On-campus Noncredit Courses
Online Noncredit Courses
Program 60
Register for CEd Programs
Mail CEd
Ohio State Links
spacer spacer
Business Classes
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#:

$193

 Tuesdays 4/1/08-5/20/08 S28A
Time: Registration:
6:30 p.m.-8:30 p.m.
 Click Here for Registration Information
Textbook:

Finance and Accounting for the Nonfinancial Manager, Findkler (1992 edition)
(ISBN 0131577107)
Learning Objectives:
bullet Understand debits and credits
bullet Become familiar with the basic financial statements (and how they fit together)
bullet Obtain a general understanding of accrual accounting and GAAP
bullet Obtain a general understanding of financial decision-making tools, including cost accounting, ratio analysis, break-even analysis, and the present value concept
Course Outline:

bullet Review the Fundamental Accounting Equation
bullet 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)
bullet The Five Basic Account Categories (What kind of account is it?)
bullet 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
bullet 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