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Apr 02, 2026
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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, is strongly recommended.
Semester Offered Fall, Spring, Summer
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