ACCT 2110 Financial Accounting
3 semester hours
This is the first course in a two-accounting-course sequence that is required for all business majors. This course introduces the student to 1) the role of accounting in business and society, 2) the basic concepts and techniques of financial accounting and 3) the use of financial statements for decision-making purposes. Topics covered include analyzing and recording business transactions; preparation of accounting records for business organizations; accounting valuations of financial resources; and the preparation, interpretation, and analysis of financial statements.
Prerequisites: MATH 112 or MATH 120 or MATH 131 , all with a minimum grade of C (2.0).