Introduction to Financial Accounting

Catalog description

Introduction to accounting and financial reporting concepts with an emphasis on the accounting cycle; accounting for assets, liabilities, and stockholders’ equity; income measurement; and financial statement preparation. If ACCT 2103 is used to fulfill degree plan requirements then neither ACCT 2101 nor ACCT 2102 can be used. Equivalent to CACC 2113, Introduction to Financial Accounting, [Louisiana Board of Regents Common Course Matrix 2013-14]. Pre-requisite(s): MATH 1105 and ENGL 1010 with a grade of “C” or better. Concurrency: None Co-requisite(s): None