ACCT100 - Financial Accounting
Key Information

Course Name

Financial Accounting

Department

Accounting

Course Number

ACCT100

Type

Lecture
An introduction to the fundamental principles and practices of accounting as a device for reporting business activity. It provides the student with an understanding of the underlying theory and principles of accounting. The construction of financial statements as they evolve from business transactions and records is emphasized using the rules of double-entry bookkeeping. In addition, adjusting journal entries and everyday transactions for both service and retail businesses are recorded coupled with the preparation of basic financial statements.

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