Course Description:
Apply financial accounting principles in a corporate setting to topics such as revenue and expense recognition, income statement and balance sheet analysis, stockholders' equity and present value. Also covers working capital management including cash management, receivables, inventories and liabilities, long-term assets and liabilities and intangible assets.
Knowledge of basic accounting principles as well as practice in opening, maintaining and closing books for all types of businesses, including corporations, is necessary. Proficiency in using spreadsheet software is helpful.
Prerequisite: Introductory Accounting 2 or equivalent.
Note: students need EXCEL spreadsheet software. 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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