ACG 2021 - Principles of Financial Accounting

3 hours Lecture, 3 credits
Lower-Division College Credit
Prerequisite(s): Requires placement at the college level or satisfaction of developmental education requirements in reading, writing, and mathematics; and completion of MAT1033 or higher.
AA Elective: Yes
This course provides a basic overview of accounting principles relating to the accounting cycle and covers the underlying theories applicable to the nature of accounting. The course focuses on the use of journals, ledgers, and basic financial statements. Topics include principles relating to assets, liabilities, cash flow, receivables, inventories, long-term debt, and stockholders’ equity.

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