2020-2021 Undergraduate Catalog 
    
    Sep 21, 2020  
2020-2021 Undergraduate Catalog
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ACC 221 - Principles of Accounting


An introduction to financial accounting and how it is applied to financial statement preparation and analysis. The course explores basic financial accounting processes and systems from analysis of business transactions to the preparation of financial statements under US Generally Accepted Accounting Principles (GAAP) rules. The course moves through the accounting cycle of a merchandising business model, focusing on more advanced accounting practices, together with impacts on assets, liabilities, and the equity areas of the business. First semester.

Credits: 3



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