ACC 105 — Financial Accounting
This course emphasizes the provision of relevant and reliable information used in making financial and business decisions. Areas of emphasis include the basic concepts and principles of financial accounting; the accounting cycle from the analysis of business transactions and their systematic recording through the preparation of the basic financial statements - balance sheet, income statement and statement of cash flows; the basic theory and practice for recognition, measurement and classification of assets, liabilities, equity,revenues and expenses; and the interpretation of accounting data, income and cash flow analysis. Alternative forms of business organization, internal control and interrelationships of accounting data and the ethical implications of accounting are also covered. Co-requisites: MAT 097 or Mathematics Placement Exam results.
Part of
- Accounting, Associate of Science in Accounting
- Accounting, Bachelor of Science
- AS to BS Veterinary Nursing Bridge Program
- Business Management, Bachelor of Arts
- Entrepreneurship, Bachelor of Science
- Equine Studies, Bachelor of Science
- Finance, Bachelor of Arts
- Management, Associate of Arts
- Sport Management, Bachelor of Arts
- Supply Chain Management, Bachelor of Arts
- Veterinary Business Management Minor
- Veterinary Nursing, Bachelor of Science