2012-2013 Academic Catalog 
    
    Nov 30, 2024  
2012-2013 Academic Catalog [ARCHIVED CATALOG]

MGMT 101 - Principles of Accounting

Type of Course: Lecture, Discussion
Presents the theory and techniques of financial accounting. Teaches students an understanding of accounting information, as a basis for financial statement analysis and decision making, and the environment in which it is developed and used. The course structure includes readings, lecture, discussions, and problem solving. Topics include accrual basis accounting, transaction analysis, accounting cycle, and preparation and analysis of financial statements (income statement, balance sheet, and statement of cash flows) for service, merchandising and manufacturing companies.  

Prerequisites: This course is not recommended for students to take during their first semester at Clark.