Jul 11, 2025  
2025-2026 College Catalog 
    
2025-2026 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.

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



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