Jul 09, 2020  
2013-2014 Catalog 
    
2013-2014 Catalog [ARCHIVED CATALOG]

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ACCT 101 - Financial Accounting

(4,0) 4 Credits
This course explores the basic structure and concepts of accounting. Accounting processes for both service and merchandising enterprise, including the entire accounting cycle, are studied in depth. Emphasis is placed on journal entries, adjusting and closing entries and financial statements. Additional topics covered in detail are evaluation of inventories, deferrals and accruals, methods of depreciation, bank reconciliations, shareholder equity, bonds and payroll accounting.


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