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

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ACCT 251 - Financial Accounting


Description:
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:
5/8/20

Anticipated Course Offering Terms and Locations:



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