ACCT-200 Financial Accounting

Introduction to accounting for internal and external reporting. Emphasizes corporate financial accounting and reporting. Covers theoretical and practical issues related to the accounting and reporting of assets, liabilities, owners' equity, revenues, expenses, gains and losses. Emphasis is placed on the importance of financial accounting information for investment and credit decisions. PRDV-100 Using Computers is highly recommended but not required. Prerequisites: Either accounting major, finance major, business administration—finance emphasis major or sophomore standing. 4 SH.