Nov 21, 2024  
2024-2025 College Catalog 
    
2024-2025 College Catalog
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ACCT 2213 - Financial Accounting

Theory and practice of measuring and recording financial data for an economic unit: journalizing transactions, adjusting entries for revenue and expense items, inventories, depreciation, internal control with an emphasis on cash, current and long-term liabilities, and accounting for corporation stock transactions. Emphasis also will concentrate on the preparation and use of the income statement, balance sheet, and statement of cash flows.

Prerequisites: MATH 0013 with a grade of “C” or better, or appropriate placement.
Semester Offered Fall, Spring, Summer



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