Academic Catalog 2023–2024

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ACC203 Financial Accounting

[3–0, 3 cr.]

An introduction to the theory and practice of accounting and financial reporting that enables students to understand and hence use financial information in decision making. The course covers the accounting cycle, the preparation of financial statements, and accounting for assets, liabilities, equities, revenues and expenses. Computer application of the above topics is used in the learning process.

Prerequisites: None