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May 05, 2025
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ACCT 205 - Financial Accounting
3 Credit(s)
An introduction to financial accounting that includes the purpose of each financial statement, fundamentals of transaction analysis, accrual accounting, accounting for a merchandising entity, inventory systems and cost flow assumptions, internal controls over cash, reporting and analyzing receivables, long-lived assets, liabilities, stockholders’ equity and investments, and financial statement analysis.
Course Frequency: F, S
Grading Method: Student option.
Learning Outcomes:
- Analyze, record, summarize and report transactions as part of the complete accounting cycle.
- Prepare a full set of financial statements for external reporting.
- Demonstrate knowledge of accounting principles as applied to areas of inventory, receivables, plant assets, current liabilities, bonds, and stockholders’ equity.
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