ACCT 400 - Financial Accounting

ACCT 101  - Must be completed prior to taking this course.
ACCT 103   - Must be completed prior to taking this course.
This course is an introduction to American financial accounting principles based on FASB and IASB, including the measurement, processing, and communication of accounting information. Users of such accounting information include business owners, managers, creditors, prospective investors, and others interested in the financial condition of an entity and the results of its operations. Topics covered include the accounting cycle, merchandising, services, fixed assets and corporate accounting issues.