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Catalog

    Mount Ida College
   
 
  Oct 23, 2017
 
 
    
2017-2018 College Catalog
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AC 110 - Principles of Financial Accounting

F, S 3 credits This course is an introduction to the basic concepts and measurements underlying financial statements. Emphasis is on providing a foundational understanding of the accounting cycle and the main elements of financial statements, including assets, liabilities, equity, revenue, and expenses. Students will learn the basic construction of the income statement, retained earnings, balance sheet, and cash flow statement, as well as how to conduct fundamental ratio analysis of financial statements for service and merchandising entities. This course presumes no previous accounting knowledge. Concepts from this course are applied to AC 204; students are advised to avoid any time lapse between these courses. For Funeral Service Education students, a minimum grade of C is required in this course.



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