Jun 26, 2022  
2020-21 Academic Catalog 
2020-21 Academic Catalog [ARCHIVED CATALOG]


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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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