Title: Module 2 Introduction: (CU1 M2)
Course: SkillsCom BA 215 16.0 > Section: Credit Unit 1 Module 2

In this Module you will be introduced to the accounting equation, the general ledger, and the horizontal financial statements model. You will be able to demonstrate how accruals and deferrals affect financial statements.

Course Outcomes covered in this Module:

- Gain understanding of the accounting cycle and evaluate business transactions using the accounting equation.
- Describe the four basic financial statements: Balance Sheet, Income Statement, Statement of Cash Flows, and Statement of Retained Earnings.