ACCT 2401 - Principles of Financial Accounting

Institution:

McLennan Community College

Subject:

Description:

Introduces the accounting process and the use of accounting data as applied to various forms of business organizations. Emphasis is given to the accounting cycle and financial statements, accounting for current and plant assets, accounting for liabilities, internal control, and corporate equity and debt. Prerequisite: ACNT 1303 or one year of high school accounting/bookkeeping or bookkeeping experience. Recommendation: Students should have passed the reading portion of the THEA or approved alternative test before enrolling in this course. Semester Hours 4 (3 lec/2 lab)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Multiple

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mclennan.edu

Phone Number:

(254) 299-8622

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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