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    The National Security Agency and the Department of Homeland Security have reaffirmed St. Philip’s College as a National Center of Academic Excellence in Cyber Defense Two-Year Education. This designation covers academic years 2014 through 2020.

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      Nov 24, 2024
    		 
    St. Philip’s College Schedule/Catalog 2018-2019 
    		    
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    St. Philip’s College Schedule/Catalog 2018-2019 [Archived Catalog]

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    ACCT 2301 - Principles of Financial Accounting


    Prerequisites: Meet TSI college-readiness standard for Mathematics; or equivalent.

    Corequisites: Recommended: MATH 1324   



    Integrated Reading & Writing Basic Skills Prerequisite: INRW 0420  

    Math Basic Skills Prerequisite: MATH 0320  
    This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).
     

    Note: A grade of C or better is required in ACCT 2301 to advance to

      . A grade of C or better in ACCT 2301 may be required for transfer. Check with the transfer institution.

    Semester Hours: (3 -3- 0)

    CIP: 52.0301.51 04

    Offered at:
    NLC: Yes
    NVC: Yes
    PAC: Yes
    SAC: Yes
    SPC: Yes


    Click here for course schedule information.


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