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. Students who have taken ACC 215 are not eligible to take ACC 140.
Prerequisite
A grade of C or better in
ENG 150,
ENG 151, or
ENG 153 (may be taken concurrently) and a grade of C or better in MATH 005# or by placement into
MATH 135 or higher – must be completed prior to taking this course
Offered
Fall and Spring