ACC 140 Financial Accounting
4 credits, Fall and Spring
Introduces students to financial accounting, a system which provides information for decision makers external to the business entity, primarily by means of general-purpose financial statements. Topics include the elements of financial statements, the application of accounting theory and generally accepted accounting theory and generally accepted accounting principles to business transactions, ethics, and internal controls.
Prerequisite(s): Eligible for ENG 151 and MATH 121