ACCT 2751 - Financial Accounting

Marketing, Management & Finance
Fundamental accounting concepts and principles are covered through an understanding of the following topics: accounting as an information system; analyzing a transaction; the accounting cycle; accounting for both service enterprises and merchandising businesses; deferrals and accruals; reversing entries; systems design; accounting for cash, receivables, temporary investments and inventory; and payroll accounting. Students apply concepts to the preparation of special journals, subsidiary ledgers, worksheets and financial statements.
credit(s): 3
Prerequisite(s): MATH 0510, MATH 0710, TECH 1310