Provides students with a general overview of financial accounting including the underlying accounting principles and concepts, financial statement preparation, financial statement analysis, cash flow, etc. Prerequisite: Twenty-four college credit hours taken at or accepted by SU. Three hours per week.

This course is the first of a two-semester course designed to introduce the student to accounting principles, practices and techniques. Emphasis is placed on accounting for a proprietorship. The accounting cycle, financial statements, control of cash, inventories, plant assets, current liabilities, and payroll accounting are covered. 3.000 Credit Hours 3.000 Lecture hours Levels: Undergraduate Schedule Types: Lecture Business, Career Stud, Technol College Business/Acct/Paralegal Department