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The following course information is effective for the Spring 2019 term.

ACC 121 Financial Accounting

This is an introductory course focusing on financial reporting for external users. Course coverage includes basic accounting principles, the accounting cycle with an emphasis on transaction analysis, and financial statements. Specific course topics include the valuation and reporting of cash, receivables, inventory, long-term assets, current and long-term liabilities and stockholders' equity.

Prerequisite: College Reading and Writing Readiness and MTH 108 or ACC 110 (all C or better) or higher math course, or appropriate score on Math Placement Test, or Math ACT of 25 or higher Recommended: BUS 121

Typically Offered: Offered summer, fall & spring.

Offered Spring 2019: Yes

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