Course Description:
This course is an intensive four-credit study of the basicaccountingprinciples and procedures for gathering, recording, summarizing, reporting and interpreting accounting data. It examines generally accepted accounting principles for measurement and reporting of financial information in a balance sheet and income statement. Topics include financial assets including cash, short-term investments and accounts receivables; inventories and the cost of goods sold; and plant assets and depreciation including acquisition of assets, disposal of plant and equipment, intangible assets and natural resources. Liabilities common to most businesses are also considered. It includes an introduction to the interpretation of financial data for decision-making purposes.
Since the course content is similar, students cannot count the credit for Accounting for Decision Makers in their degree plan if they also take Introductory Accounting I and/or Introductory Accounting II.
Important Note: This course was renamed effective FA1 2017 term and was formerly offered as Introductory Accounting. Students who have successfully completed 212054 should not enroll in this course.
Note: participation in this course requires the use of EXCEL spreadsheets. This course includes special online lessons that may include audio or video. Your computer must meet the minimum computer/technical requirements set by Moodle. If you have questions or concerns about these technical requirements, please contact the help desk online at http://techinfo.esc.edu or call 800 847-3000 ext. 2420.
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