BUS 221 - Financial Accounting
Prerequisite: Appropriate score on assessment test or successful completion of PCS 021 and ACC 125
Description: The study of the principles of accounting in order to develop financial data for partnerships and corporations. The major topics covered include: accounting as an information system; accounting measurement; Generally Accepting Accounting Principles (GAAP); professional ethics and the accounting profession; financial reporting, analysis, and performance evaluation; cash flow management; and accounting for short-term financial assets, inventories, current liabilities, long-term assets, long-term liabilities, contributed capital, and long-term investments.
Lecture Hours: 3
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