>> Course Descriptions

Term Subject Catalog # Title Credits / Units
Summer 2020 ACC 021 Financial Accounting 4 cr.
Class Session Time Syllabus
1 5-week summer Mon - Fri ACC-021-5


This course focuses on accounting measurements for general-purpose financial reports. The main purpose is to demonstrate basic knowledge of income statements, balance sheet, statements of cash flow and U.S. GAAP. It also studies the principles and standards of balance sheet valuation, income measurement, financial disclosure and cash flow analysis that link preparation and use of such statements. Expected outcome of this class is that students will gain the ability to interpret, analyze, record and evaluate published financial statements and business transactions.