ACC 231 - Principles of Financial Accounting

Institution:

Sam Houston State University

Subject:

Description:

A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information. Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities. Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making. Prerequisite: 18 semester credit hours of college credit. Students who plan to take ACC 365 must earn a minimum grade of C in ACC 231 . Credit 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.shsu.edu/

Phone Number:

(936) 294-1111

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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