BUS 221 - Financial Accounting

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 or placement above ENG 060, CAP 101 and MAT 070 or placement above MAT 070
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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