BA 2225 - Accounting Fundamentals

This course presents accounting fundamentals at the basic level. It is designed to meet the needs of non-business majors who require an understanding of accounting practices. Topics covered include: the accounting cycle, journals, receivables, inventories, depreciation and financial statements. Discussions will also introduce partnerships and corporations. One of the objectives of this course is to provide the “Big Picture”” while meeting the objective of a first course in accounting identified by the Accounting Education Change Commission. The importance of ethical conduct is discussed and problems are included to have students make judgments of ethical conduct. This course is not available to students in the Business Administration Degree Program.

3 hours Lecture and Discussion
3 credits