Course: ACCT 220. Introduction to Financial Accounting (3)
Prerequisites: A grade of “C” or higher in MATH 103 or higher-level mathematics course; Sophomore class standing. Introduces the role of accounting in business and society, a summary of the accounting process, accounting measurement issues, analyzing and recording financial transactions, accounting valuation and allocation issues, conceptual foundation for understanding financial reporting, the usefulness of financial statements for decision making and financial statement analysis and interpretation.