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    University of Virginia
   
 
  Nov 24, 2017
 
 
    
Undergraduate Record 2006-2007 [ARCHIVED RECORD]

COMM 201 - Introduction to Financial Accounting


An introduction to the language of business for all University students. Initially, the focus is on the accounting system, which measures, classifies, and reports economic data. Financial statements are studied in depth to gain an understanding of their underlying assumptions, limitations, and the relationships between financial elements. Students then explore how the enterprise raises capital and invests it; accounting for key operating areas such as inventory, accounts receivable, and investments are studied in depth. Finally, parent-subsidiary relationships and consolidated financial statements are explored. (S, SS)

Credits: 3