Course Description
ACC 121(4-0-4)
Financial Accounting
This course introduces the current procedures of financial
accounting and generally accepted accounting principles.
The course emphasizes the analysis of business transactions
and the study of the accounting cycle. Ethics issues are
discussed throughout the course. Accrual based accounting
concepts, internal controls, and financial statement
preparation are addressed as well as the accounting elements
of a corporate business entity. Each student will be asked
to complete a practice set of entries for a business entity.
F,S
