2022-2023 Academic Catalog 
    
    Nov 21, 2024  
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2022-2023 Academic Catalog [ARCHIVED 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 that provide information to external parties for their decision making and the accounting information system that records transactions that are reflected in the statements. An emphasis is placed on proper recording and financial statement preparation and analysis. The major categories of the income statement, balance sheet, retained earnings statement, and the statement of cash flows are fully discussed.

 

Note: No prior accounting knowledge is needed and this course will satisfy the Core Accounting Requirement for MBA program; and the Foundation Course Requirement for the MSA and the MSAA programs.

Anticipated Terms Offered: Fall and Spring semesters
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