Feb 19, 2020  
2019-20 Academic Catalog 
    
2019-20 Academic Catalog

ACC-106 CCO

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ACC-106 - Financial Accounting

4 credits
An introductory course designed to present to the student the concepts and principles of financial accounting. The fundamental techniques of the basic accounting system and the accounting cycle for service and merchandise concerns are examined. Additionally, topics such as cash controls, Sarbanes-Oxley Act, accounts and notes receivable, inventory, property, plant and equipment, current and long-term liabilities, and the statement of cash flow are discussed.

Prerequisite(s): DRG 092  or DWT 099  (minimum grade of C-) and MAT 073  or MAT 074  or higher on placement tests.



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