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BA302 Principles of Accounting Course Abstract This course is an introduction to accounting concepts and procedures. It is designed for students who wish to obtain a basic overview, and includes topics such as the accounting cycle, data entry using manual and computerized systems, and an introduction to the analysis and use of financial statement data. This course covers a study of financial accounting theory as it relates to corporations, including formulation of basic accounting principles, the structure of generally accepted accounting principles, credits and debits, accounts receivable, accounts payable, general ledger, etc. The following will be among the topics: service companies, merchandising enterprises, equity rights and reporting changes in cash flow. There will be a computer component in this course. Prerequisite There are no prerequisites for this class
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