ACCT - 200. Financial Accounting

3 credit(s)
This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including the nature of assets, liabilities, revenues and expenses, basic accounting concepts (including the accrual basis of accounting versus the cash basis of accounting). transaction analysis, and the preparation and interpretation of financial statements. The course will also introduce the use of data analytics and data visualization in financial accounting.

Prerequisite(s): Basic computer spreadsheet competency, including creating basic data charts and graphs from CSIS 010 or CSIS 011 or CSIS SSX or SCDV 110; and BAAS 130 or MATH 110. (Any of the prerequisite courses may be taken concurrently with ACCT 200.)
Attribute: ADM, BUS, ISP