ACCT 205 - Principles of Financial Accounting

Institution:

Delgado Community College

Subject:

Accounting

Description:

An introduction to the accounting model and financial statement preparation with emphasis on the concepts and terminology needed to understand a typical corporate report. Topics covered include current and long-term assets, current and long-term liabilities, stockholders’ equity, revenues, and expenses. Students wishing a foundational course are encouraged to take a lower-level Accounting course before attempting this course. Prerequisite(s): BUSG 129 and MATH 118. Note(s): Credit will not be awarded for this course and ACCT 201 or ACCT 202.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

WWW.DCC.EDU

Phone Number:

(504) 671-5000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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