BCOR 2110 Financial Accounting

4 semester hours

This course involves the study of financial accounting. Students are introduced to 1) the role of financial accounting and reporting in business and society, 2) the basic concepts and techniques of financial accounting, and 3) the preparation and use of financial statements. Topics covered include accrual basis of accounting, the financial accounting cycle, internal controls, ratio analysis, and the reporting and analyzing of financial statement elements.

Prerequisites: BCOR 1910 (or may be taken concurrently) and MATH 112 or MATH 120 or MATH 131 , all with a minimum grade of C (2.0).