ACC 110 - Financial Accounting Information for Decision Making

Institution:

University of Southern Maine

Subject:

Description:

This course is designed to help students appreciate the role of accountants in providing information helpful to decisions of investors, creditors, government regulators, and others, and how that information can be used. Emphasis is on understanding the meaning and value of the balance sheet, income statement, and statement of cash flows. The role of the auditor, internal controls, and ethical issues are examined. The annual report is used to explore how corporations apply accounting principles in presentations to the public. Prerequisites: minimum of 12 earned credit hours and evidence of successfully meeting the University’s writing and mathematics proficiency requirements. Cr 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.usm.maine.edu

Phone Number:

(207) 780-4141

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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