Description
3 Credit Hours Introduction to financial accounting concepts. Includes a study of the accounting cycle, internal control, the treatment of various balance sheet accounts, cash flow, and characteristics of corporations. Stresses the adjustments at the close of the fiscal period and the form, and preparation of financial statements.
Prerequisite: BUS 1001 (Business Fundamentals) OR BUS 1183, MAT 1853 or higher (not including MAT 2003)
Availability: WPB: Fall/Spring
PBA Online: Spring, A Term