ACCT 2301 81 - Principles/Financial Acct
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This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S.
generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations.
Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions.
Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders' equity to communicate the business entity's results of operations and financial position to users of financial information who are external to the company.
Students will study the nature of assets, liabilities, and owners' equity while learning to use reported financial information for purposes of making decisions about the company.
Students will be exposed to International Financial Reporting Standards (IFRS).
Prerequisite: ACNT 1303.
Semester Hours 3 (3 lec).
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