4 Credits
LEARNING OBJECTIVESAfter joining this class, Studentss are expected to be able to demonstrate registration system, to analyse and provide financial statement to service enterprise and trade company
COMPETENCIESAfter taking this course, Studentss are able to explain accounting scope, to formulate accounting basic equality, to describe registration system to each stage of accounting cycle, to formulate result of registration on each stage of accounting cycle, and to formulate registration of supported transaction on primary ledger
SUBJECTAccounting and business, accounting equation, accounting cycle of service enterprise, adjustment entries, worksheet and financial statement, closing entries and post closing trial balance, transaction journal of trading company, subsidiary ledger, closing entries, cash, account receivables, tangible fixed assets and intangible fixed assets account, and firm