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Clark University Home > Academic Catalog

Clark University    
  Feb 17, 2018
2017-2018 Academic Catalog

ACCT 4101 - Foundations of Financial Accounting

This course presents a comprehensive introduction to financial accounting concepts, generally accepted accounting principles, and the accounting framework. The course begins with an orientation to the basic financial statements and the accounting information system that records activities and transactions that are reflected in the statements. This course is intended for those who want to pursue more advanced accounting courses and/or a career in accounting and therefore it takes a preparer perspective. An emphasis is placed on proper recording, and financial statement creation and analysis. The major categories of the income statement and balance sheet are covered as is the Statement of Cash Flows.

Note: This course will satisfy the core accounting requirement for MBA students and the Foundation Course requirement for the MSA program.

Anticipated Terms Offered: Fall and Spring semesters