Financial Accounting
Credits: 4
An introduction to the basic concepts of financial accounting, including the preparation, interpretation and utilization of financial statement data. A study of the system of debits and credits and the basic principles and concepts governing the recording and reporting of accounting data. The course will also cover receivables, notes, inventory, depreciation, assets, current and long-term liabilities, as well as corporate accounting topics.
 Eligibility for MAT-090 or completion of ACC-100 with a C grade or higher is a prerequisite for enrolling in ACC-104.