Financial Accounting

Catalog description

Prerequisites: BUS101 or MGT107 with a grade of "C" or better and reading proficiency Financial Accounting represents a first-semester course in accounting, the focus of which lies in the study of various accounting principles, concepts, procedures, and financial statements associated with financial accounting. Financial accounting represents the branch of accounting intended to provide information that is useful for external decision makers (i.e., decision makers who are outside of the business). This course is required of students who wish to transfer to a four-year school, majoring in any field of business, leading to a bachelor's degree. (F,S,)