Dec 03, 2024  
2024-2025 Undergraduate Catalog 
    
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2024-2025 Undergraduate Catalog

BA 201 Financial Accounting

(4 Credits)
This course is designed to provide students with fundamental exposure to the steps in the accounting cycle leading up to the preparation and analysis of financial statements. The focus of the course is on how accounting provides information to users so they can then make more informed decisions. Specific topics include asset and equity measurement, income determination, cash flow, and working capital.

Prerequisite: Facility in working with quantitative material is required for this course. Such facility may be demonstrated by appropriate mathematics courses that were completed recently, by a sufficiently high, recent SAT or ACT score, or by a placement examination through the University or an outside testing association. Students who need review in mathematics will need to take MA 100  prior to BA 201.