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Institution:
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CUNY LaGuardia Community College
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Subject:
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Description:
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This course is designed to give an overview of the foundations of accounting theory, the problems of current practice, and its relationship to accounting theory as expressed in the Accounting Principles Board's Opinions and the Financial Accounting Standards Board' s Statements. The course includes a review of the accounting cycle and a detailed exploration of the reporting process, namely, the Statement of Financial Position, the Statement of Income, the Statement of Retained Earnings and the Statement of Cash Flow.
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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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(718) 482-7200
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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