Jul 06, 2022  
2020-2021 Undergraduate Catalog 
2020-2021 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 251 - Financial Accounting

An introduction to the theory and practice of accounting and financial reporting. Topics include the accounting cycle, financial statements, and corporate accounting for assets, liabilities, equities, revenues and expenses.

Credits: (5)

Learner Outcomes:
Upon successful completion of this course, the student will be able to:

  • Compare cash versus accrual accounting and reporting.
  • Identify the impact of a business transaction on the steps within the accounting cycle.
  • Categorize and differentiate the accounting elements  and related accounts.
  • Analyze and compare financial statements.
  • Interpret financial statements.

Learner Outcomes Approval Date:

Anticipated Course Offering Terms and Locations:

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