AC 101 - Financial Accounting

Institution:

Bethany College - West Virginia

Subject:

Description:

4 hours Study of accounting theory and application for sole proprietorships, partnerships, and corporations. Areas of study will include the accounting cycles for service and merchandising firms, preparation of the balance sheet, income statement, retained earnings statement, specific aspects of accounting such as the control over cash, accounts receivable, inventory, plant assets, payroll, and liabilities. Financial accounting is concerned with external reporting of accounting data.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bethanywv.edu

Phone Number:

(304) 829-7000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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