3 hours lecture, or distance (D), 3 credits

Provides an introduction to general concepts of financial accounting, preparation of financial statements, the use of accounting information in decision-making, and the relation of accounting and law. It covers the principles and procedures for recording, classifying, summarizing, reporting, and analyzing financial information. Specific topics include capital assets, liabilities, partnerships, corporations, shareholders' equity and the analysis of financial statements.

Prerequisite(s): BUS 100 or BUS 112

Offered in the following terms: 2012 Winter, 2012 Spring

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