Catalog Entries |
Summer Term 2020
May 17, 2024 |
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| ACC 201 - INTRO TO FINANCIAL ACCOUNTING |
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An introduction to the field of accounting with emphasis on corporate financial statements. Financial statements are viewed as a communication device conveying the financial health of a business to interested parties. The objective of this first course is to teach students to read, analyze, and interpret these financial statements. The emphasis is on developing critical thinking and problem-solving skills using accounting concepts. Students are exposed to the steps used by accountants to record, measure, and process financial information. Cash flow analysis is contrasted with the accrual basis of accounting; the concepts of asset valuation and income measurement are discussed. Accounting majors must pass this class with a minimum grade of "C." Prerequisites: completion of the College Mathematics Course Requirement with minimum grade of "C-", or instructor permission.
3.000 Credit hours 3.000 Lecture hours Levels: Undergraduate, Post B.A. (Second), Post BA, Graduate Level, Graduate Degree Seeking Schedule Types: Lecture Business, Acct & Econ Division Accounting Department Course Attributes: Lower Division - 100-299 |
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