ACC 200 - Financial Accounting 4 cr.

Students are introduced to basic concepts of financial accounting and reporting in this course. Students study the environment of accounting, the accounting model and the use of financial statements for business decision making. Key topics include accruals and deferrals, current assets, long‐term assets and debt, and corporate equity. Prerequisite: MAT 115 or higher. fall 2014, spring 2015, summer 2015, fall 2015, spring 2016