ACC 3301Financial Acc & Reporting I

Catalog

Prerequisite(s): ACC 2303 and 2304 with a B average; only open to BBA students. An examination of financial accounting considerations of business transactions. Emphasis is placed on understanding the accounting cycle, the conceptual framework underlying financial accounting, and recognition, measurement and reporting of receivables, inventories, property, plant and equipment, intangibles, liabilities, and stockholders' equity. BBA students must have a declared major to enroll in this course.