BUS 151 — Accounting Principles – Financial 3 3 0
This course in an introduction to accounting systems and procedures by which quantitative information, mainly financial in nature, is accumulated in accounting records and reported in financial statements. The focus of the course is the use of accounting c oncepts, theories and conventions for the preparation, presentation, and analysis of accounting information that is made available to investors, creditors, and other external users. Specific primary content emphasis will be on financial statement presentation and analysis, and accounting for current assets, long -term assets, current liabilities, long -term liabilities, and owner's equity. Changes in equity, other than from owner transactions, will also be a primary focus. (BUS-903) Code Course Name Credit Lecture Lab