Accounting Principles I

Catalog description

An introduction to accounting as an information system. Emphasis is on reporting to external constituencies: investors and creditors. Topics include recording economic activities of the firm and the resultant financial reports, time value of money concept and its applications to financial reporting. Prerequisite: students must have successfully completed a minimum of 12 credit hours; only open to CBA majors or when required by another major/minor. Offered Fall, Winter, Spring, Summer.