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        Northeast Lakeview College - Northwest Vista College - Palo Alto College - San Antonio College - St. Philip’s College
       
     
      Apr 19, 2024
    		 
    2020-2021 Transfer Advising Guides 
    		    
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    2020-2021 Transfer Advising Guides [Archived Catalog]

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    ACCT 2301 - Principles of Financial Accounting


    Prerequisites: Meet TSI college-readiness standard for Mathematics; or equivalent.
    Corequisites: Recommended: MATH 1324   



    Integrated Reading & Writing Basic Skills Prerequisite: INRW 0420  

    Math Basic Skills Prerequisite: MATH 0320  

    This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).
     

    Note: A grade of C or better is required in ACCT 2301 to advance to

      . A grade of C or better in ACCT 2301 may be required for transfer. Check with the transfer institution.

    Semester Hours: (3 -3- 0)

    CIP: 52.0301.51 04

    Offered at:
    NLC: Yes
    NVC: Yes
    PAC: Yes
    SAC: Yes
    SPC: Yes


    Click here for course schedule information.


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