ACCT 204 - Financial Accounting

Institution:

Sierra Nevada University - Closed

Subject:

Accounting

Description:

This course introduces the student to the basic theory, objectives and techniques of accounting, as the tool for understanding business financial performance. Emphasis is on the use and interpretation of common financial statements for business decision-making: income statement, balance sheet, statement of cash flows, and statement of owner’s equity. Topics include the identification, measurement and classification of financial effects of business transactions, and the appropriate treatment of those effects using Generally Accepted Accounting Practices (GAAP).

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.sierranevada.edu

Phone Number:

(775) 831-1314

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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