Catalogue 2012 - 2013

AC 201 Financial Reporting

Credits

3 cr.

Prerequisite

MATH 115, MATH 111, or MATH 123 or MATH 133.

Course Description

This course provides an introduction to the basic concepts and framework of financial accounting with an emphasis placed on the interpretation and use of the information contained in the primary financial statements. Key outcomes include an understanding of underlying accounting concepts and principles, the accounting information process, and the elements of the balance sheet, income statement, and the statement of cash flows.

Notes

This course is a prerequisite.

Distribution

BUSR/MR

Offered

fall and spring semesters.