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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