ACC 153
Financial Accounting

This course provides a solid foundation in basic accounting concepts and methodology of financial accounting. This includes the rules and procedures used by financial accountants in preparing external financial reports. Emphasis is placed on the chart of accounts, the accounting environment, the accounting cycle, cash flow, the income statement and the balance sheet. This course provides students with an understanding of financial accounting in a corporate environment, methods used to perform analysis of financial statements, and insights into the financial accounting decision making process.Prerequisite: Successful completion (DVP) of MAT 020 or successful completion (DVP) of MAT 040 or placement into MAT 092 or higher.

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