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Oct 04, 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; MATH 120 or MATH 120E or MATH 124 or MATH 124E or MATH 126 or MATH 126E or MATH 127 or MATH 128 or MATH 181 or STAT 152 .
Grading Basis: Graded 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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