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Nov 26, 2024
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ACC 201 - Financial Accounting (3 units)
Purpose and nature of accounting, measuring business income, accounting principles, assets and equity accounting for external financial reporting.
Prerequisite(s): Sophomore standing or major in Agricultural & Applied Economics.
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer
Student Learning Outcomes:
Upon completion of this course:
1. Students will be able to accurately apply financial terminology used in business transactions and the classification of accounts for the purpose of learning to read and comprehend financial statements.
2. Students will be able to analyze and record business transactions in a financial accounting system.
3. Students will be able to successfully model the accounting cycle.
4. Students will be able to prepare Financial Statements in accordance with Generally Accepted Accounting Principles (GAAP).
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