ACTY 3100 - Financial Accounting I

This course examines the underlying concepts of financial accounting. It reviews the accounting cycle, related accounting records, and the financial statements. Accounting principles and reporting requirements for current assets, plant and equipment, intangibles, and other assets are also studied. In addition, this course may require successful completion of a Bridge Process/assignment.

Prerequisites & Corequisites: Prerequisite: ACTY 2100 with a grade of “C” or better.

Credits: 3 hours

Restrictions: This course is restricted to the following: minors in Accountancy; or majors in Accountancy, General Business, or Integrated Supply Management.