Financial Accounting   [Archived Catalog]
2017-2018 Academic Catalog

ACCT 205 - Financial Accounting

Elementary accounting theory, practice, and analysis; conceptual analysis of the full accounting cycle; sole proprietorships and corporations; emphasis on preparation and interpretation of financial statements; coverage of balance sheet items of cash, accounts receivables, inventories, fixed assets, short-term and long-term debt. A grade of "C" or better is required for enrollment in any other accounting course.

Credit Hours: 3

Term Offered: Fall, Spring, Summer