ACCT300 Financial Accounting (3 semester hours)

As study of financial accounting to expose the student to a wide range of accounting topics. Topics include generally accepted accounting principles, assets and liabilities, debits and credits, accrual and cash based accounting, merchandising and inventory, the accounting cycle, internal controls, capital stock, income reporting, liabilities, cash flow, budgeting, planning and control. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT100)