ACC 140 Financial Accounting

Introduces students to financial accounting, a system which provides information for decision makers external to the business entity, primarily by means of general-purpose financial statements. Topics include the elements of financial statements, the application of accounting theory and generally accepted accounting theory and generally accepted accounting principles to business transactions, ethics, and internal controls.

Credits

3 credits

Prerequisite

Eligible for ENG 150, ENG 151, or 153 and MATH 135

Offered

Fall and Spring

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