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    Tarrant County College
   
 
  Sep 23, 2017
 
2017-2018 Catalog 
  
2017-2018 Catalog
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ACCT 2301 - Principles of Financial Accounting +


Semester Hours: 3 Lecture Hours: 3 Laboratory Hours: 0
This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS).
Required Prerequisite(s): MATH 0362  with a minimum grade of C or appropriate TSI Math placement score.
Recommended Corequisite(s): MATH 1324  



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