Course Name: Accounting for Non-Accountants I
Discipline: Financial Management
Faculty: Larry S. Esguerra IV
Description: This course is designed for individuals without an accounting background but who need to understand and appreciate how business transactions are recorded, summarized, and interpreted for commercial decision-making purposes. Through a series of exercises, participants get a hands-on experience on the practical application of theories and concepts in the “accounting cycle,” from event/transaction recognition to financial statement preparation, review, and appreciation.
Schedules:
Date: September 1, 2010 - September 3, 2010
Faculty: Larry S. Esguerra IV
Day Schedules: 9:00 am-5:00 pm
Wednesday, Thursday, Friday

Objective: A successful participant will:
  1. Gain an insight on the fundamental principles and concepts underlying resource valuation and income determination in business;
  2. Explain the accounting process, structure accounting entries, and recognize basic lapses in transaction recording and financial reporting;
  3. Appreciate the contents, purpose, usage, and limitations of financial statements, i.e. balance sheet, income statement, and cash flow statement  for decision-making purposes; and
  4. Install basic internal controls to safeguard assets and maintain the integrity of the accounting and financial reporting processes.
Outline: This course, which includes lectures, interactive discussions, and practical applications, covers the following topics:
  • Legal forms of business organizations
  • Conceptual framework of accounting
  • Generally Accepted Accounting Principles (GAAP)
  • Double-entry bookkeeping in transaction processing
  • The accounting cycle/process
  • Financial statement preparation, understanding and appreciation
  • Basic internal controls
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ATENEO de MANILA UNIVERSITY
ATENEO GRADUATE SCHOOL of BUSINESS
CENTER for CONTINUING EDUCATION
3rd Floor, Ateneo Professional Schools Bldg., 130 H.V. Dela Costa St., Salcedo Village, Makati City, Philippines 1200

Telephone Numbers: 830.2050, 840.1742 | Fax Numbers: 810.7809, 867.3824

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