BUS 221 - Financial Accounting

Formerly BU 2104

Emphasizes the analysis, interpretation and use of accounting information by external decision-makers. Specific topics include the accounting cycle; GAAP; preparation and analysis of financial statements; internal controls; accounting for inventories; receivables, cash, plant and equipment, current and long-term liabilities, and stockholders' equity; and the statement of cash flow. Computer applications, including spreadsheets and the analysis of an annual report are integrated throughout the course.

Prerequisite(s): ENG 060 (EN 2103) or placement above ENG 060 (EN 2103), CAP 101 (CA 1101) and MAT 070 (MA 1103) or placement above MAT 070 (MA 1103).
Note(s): A combination of Accounting I and Accounting II is similar in content to Financial Accounting. Students will not receive credit for Accounting I, Accounting II, and Financial Accounting.

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