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    Northeast Lakeview College

    A center for educational excellence, Northeast Lakeview College combines innovative classroom instruction with hands-on experience to provide exemplary enrichment opportunities.

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      Dec 26, 2024
    		 
    Northeast Lakeview College Schedule/Catalog 2014-2015 
    		    
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    Northeast Lakeview College Schedule/Catalog 2014-2015 [Archived Catalog]

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    ACCT 2301 - Principles of Financial Accounting


    Prerequisites: Meet TSI college-readiness standard for Mathematics; or equivalent.

    Corequisites: Recommended: MATH 1324   



    Integrated Reading & Writing Basic Skills Prerequisite: INRW 0420  

    Math Basic Skills Prerequisite: MATH 0320  
    This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).
     

    Semester Hours: (3-3-0)

    CIP: 52.0301.51 04


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