University General Course Catalog 2018-2019 
    Jun 20, 2019  
University General Course Catalog 2018-2019
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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.

Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. 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. analyze and record business transactions in a financial accounting system.
3. successfully model the accounting cycle.
4. prepare Financial Statements in accordance with Generally Accepted Accounting Principles (GAAP).

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