ACT 214 Fund of Fin Accounting I
PRINCIPLES OF FINANCIAL ACCOUNTING (3). Basic first-level college course designed for business and nonbusiness students. The course emphasizes the use of financial statement information (income statement, statement of owners' equity, balance sheet and statement of cash flows) for decision making. The user orientation is based on the needs of present and potential investors, creditors and other interested parties in sole proprietors, partnerships and corporations. Prerequisite: MAT 137, CIS 205.