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| Course ID: ACCT 201 |
| Programs: BSBA |
| Pre-requisites: |
Financial Accounting is an introduction to the principles and procedures underlying financial accounting and financial statements, The income statement, balance sheet, and the cash and working capital flow accounts are reviewed. Ratio analysis is presented. The use of financial accounting information for decision making is covered. The financial accounting course serves as a foundation for success in the business world. It is designed to develop the students' abilities to understand business transactions and determine the most appropriate financial measures for those events. There is an investigation of underlying rationale for accounting practices and an assessment of their effectiveness in providing useful information for decision making. Emphasis is placed on accounting practices which portray corporate financial position, operating results, cash flows, manager performance and financial strength.
Williams, Jan; Haka, Sue; Bettner, Mark S.; Carcello, Joseph V. Financial Accounting, 15th ed. McGraw Hill: 2010. ISBN: 9780073526980. Chapters 1 through 15.