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Institution:
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Bentley University
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Subject:
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Description:
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Prerequisite(s): GB 101 Note: Not open to students who have previously taken AC 121. Focuses on the fundamentals of financial reporting. The accounting model, transaction analysis, and accounting information systems are introduced. The course emphasizes the concepts that underlie accrual basis accounting so that students can become intelligent users of financial information. Students interpret annual reports and assess the financial strength of a company using ratio analysis. The course discusses how accounting choices and estimates affect the interpretation of financial data. The course encourages students to participate actively in class discussions and to improve their analytical, communication, and inter-personal skills. Professional literature and computer software are integrated into the course.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(800) 523-2354
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Regional Accreditation:
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New England Association of Schools and Colleges
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Calendar System:
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Semester
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