— Corporate Accounting Principles

Catalog description

Introduces students to fundamental accounting principles for corporations. Students will learn to analyze business transactions and understand their impact on the accounting equation. Topics include the accounting cycle, from recording source documents to closing the books, and accounting for assets such as cash, receivables, inventories, and plant and intangible assets. The course also covers both short-term and long-term liabilities, including bonds, as well as corporate structure, focusing on the nature, types, and issuance of stock transactions. Offered: Summer, Fall, Spring Transfer: TAG.