BUS 101 — Financial Accounting
Units: 4 Lecture Hours: 72 Lab Hours: 18 Outside Hours: 144 Grading Method: Letter Credit Status: Credit, degree applicable Conditions of Enrollment: None This is an introductory course covering the fundamental theory, principles, and procedures of financial accounting with an emphasis on the corporate entity. Topics include ethics and the analysis, recording, and summarizing of accounting transactions on the accrual basis. Financial statements are prepared and analyzed. An emphasis will be on accounting as an information system to meet the demands of users for decision-making. Computer applications are integrated into the homework.