CIP 5203015104 An introduction to corporate financial statements, including their preparation using generally accepted accounting principles, their use in decision-making by persons outside the business organization, and their analysis and interpretation. (4 SCH, 3 lecture, 1 lab) Prerequisite: Sophomore standing or approval of the division chair. Required skill level: College level reading, writing and math.

Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements; and asset and equity accounting in proprietorships, partnerships, and corporations. Prerequisite: THEA reading and math requirements met. Sophomore standing recommended. [Offered fall semester.] Type: Acad