BUS 221 - Financial Accounting

ACC 2201

Prerequisite: Appropriate score on assessment test or successful completion of PCS 021 and ACC 125

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.

Credits: (3)

Lab Hours: 0
Lecture Hours: 3

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