How financial information is developed and utilized. Methodology of accounting and the application of accounting principles in the preparation of financial statements. 3.000 Credit Hours 0.000 Lecture hours 0.000 Lab hours 0.000 Other hours Levels: Undergraduate, Post Baccalaureate Schedule Types: Independent Study, Lecture College of Business Admin College College of Business Admin Department

Introduces the basic financial accounting concepts, principles, and practices applied to the preparation and interpretation of the major financial statements. Included is complete coverage of the accounting cycle which is designed to satisfy the information requirements of external decision makers. Topics covered are asset valuation, liability measurement, income determination and equity activities. Integrated throughout is a discussion of ethical issues and considerations.