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Financial Accounting
FIN ACCTG
CLASS CODE: ACCTG 201 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

CATALOG DESCRIPTION: Introductory course in financial accounting. Topics include the accounting cycle, adjustments, reporting, merchandising, controls, bad debts, notes, inventories, payroll, fixed assets, long-term debt, stockholders' equity etc.
DESCRIPTION: This introductory course in financial accounting provides a basic foundation for other courses in accounting as well as many other business courses. The course is designed to help students develop an understanding of and ability to work with accounting principles, apply them to the accounting cycle, and to compile and interpret the financial statements. It provides a working vocabulary of accounting terminology. It will also help students gain exposure to the ethical responsibility in business and will emphasize writing and interactive skills necessary for success in the business environment.
TOPICS: Topics covered in this course include the accounting cycle, adjustments, reporting, merchandising, controls, bad debts. notes, inventories, payroll, fixed assets, and much more.
OBJECTIVES:
REQUIREMENTS:
PREREQUISITES: Sophomore standing and a 2.5 GPA or consent of the instructor. IS 140 or equivalent.
OTHER:
EFFECTIVE DATE: August 2001