Sep 20, 2018  
2017-2018 Catalog 
    
2017-2018 Catalog [ARCHIVED CATALOG]

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ACCT 2401 - Principles of Accounting I - Financial


Credits: 4
This course introduces accounting concepts, principles, and procedures with an emphasis on financial accounting statements for corporations and accounting processes for a service and merchandise enterprise. The course focuses on elements of the balance sheet and income statement including current, plant and intangible assets, deferrals, accruals, current and long-term liabilities, and stock transaction. In addition, ethics, accounting systems and control, and short-and long-term securities are also studied. This course has a computerized lab utilizing interactive financial accounting software. Note: Students who have not had high school accounting or have not worked in accounting may wish to take ACNT 1303 Introduction to Accounting I, before taking this course.
Lecture Hrs. = 3, Lab Hrs. = 3
Prerequisite: ENRD 401  or equivalent



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