Course Description:

ACCT 213 PRINCIPLES OF FINANCIAL ACCOUNTING An introductory study of accounting with emphasis on the accounting cycle, accounting terminology, the collection of accounting data, the recording of data into the accounting system, and the preparation and interpretation of basic financial statements. Topics include accounting for transactions of service and merchandising enterprises, internal control, ethics, common adjusting entries, and application of generally accepted accounting principles as applied to receivables, inventory, productive assets, and liabilities. Three Hours, Fall, Summer