DRAFT
BEM 102

Introduction to Accounting

9 units (3-0-6)    |  third term
This course provides the knowledge and skills necessary for the student to understand financial statements and financial records and to make use of the information for management and investment decisions. Topics include: an overview of financial statements and business decisions; the balance sheet, the income statement, and the cash flow statement; sales revenue, receivables, and cash; cost of goods sold and inventory; long-lived assets and depreciation, and amortization; current and long-term liabilities; owners' equity; investments in other corporations and an introduction to financial statement analysis.
Instructor: Ewens

Please Note

The online version of the Caltech Catalog is provided as a convenience; however, the printed version is the only authoritative source of information about course offerings, option requirements, graduation requirements, and other important topics.