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ACCT 2010  PRINCIPLES OF ACCOUNTING I (3 credits)

Basic concepts and assumptions underlying financial accounting; basic structure of accounting; the accounting cycle; external financial statements of the enterprise with emphasis on the corporation; income determination; accounting for and reporting of assets, liabilities and owners' equity; analysis and reporting of cash flows; financial statement analysis.

Prerequisite(s)/Corequisite(s): 18 earned credit hours or permission of instructor; MATH 1310 or MATH 1220 with a 'C' (2.0) or better, and a 2.3 GPA.