This course covers the fundamental concepts and reports of financial accounting with primary emphasis on meeting external reporting requirements and internal financial information needs of managers and other users. The elements of accounting and financial statement presentation are covered along with techniques for understanding and analyzing financial statements. Offered in the fall and spring. ACCT B203 Principles of Accounting II 3 crs. This course completes the coverage of the financial aspects of external reporting requirements.
Major emphasis is focused on managerial accounting information.
Offered in the fall and spring. I 3 crs. This course is an introduction to accounting theory underlying financial statements. Emphasis is on the study of accounting principles relating to presentation of cash, receivables, inventories, plant and equipment, natural resources, and debt and equity investments in corporate securities. Offered in the fall and spring.