Course Information

Principles of Financial Accounting (ACCT 2301)

Term: 2020-2021 Academic Year Online Spring Term I


Patrice F Henry
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Accounting as a mangerial tool. Introduction to the basic theory of accounting. Journal entries, posting, adjusting, and closing entries. Preparing financial statements. Payroll accounting. Merchandise business accounting, plant assets, and methods of depreciation. Accurals and deferrals. Prerequisite: MATH 1314.