Jul 13, 2024  
2018-2019 Catalog 
2018-2019 Catalog [ARCHIVED CATALOG]

ACC 113 Principles of Financial Accounting

Prerequisites: Eligibility for MAT 136  and ENG 101  or ESL 152 
3 credits

Financial accounting theory and practice are oriented toward the corporate form of business organization. Accounting and business transactions are analyzed, recorded and summarized for the preparation of general purpose financial statements. Students not only learn the accounting process but also the use of accounting information as a basis for decision-making, and gain an understanding of accounting as the language of business.