ACCT 101 Financial Accounting
presents accounting as an information system that produces summary financial statements primarily for users external to a business. Emphasis is on applying basic accounting principles, recording, reporting, and interpretation of all four basic financial statements. This course includes coverage of proprietorship, partnership, and corporate forms of organization. This course is applicable toward all certificates and degrees; areas of concentration include accounting (credit hours 4.0, lecture hours 4.0). IAI:BUS 903