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Summer Record 2005 [ARCHIVED RECORD]
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COMM 201 - Introduction to Financial Accounting
This course introduces students to the language of business. The initial focus is on the accounting system, which measures, classifies, and reports economic data and furnishes financial statements to various decision makers. The course then explores the financial statements in depth to provide understanding of their underlying assumptions and limitations and of the relationships among their elements. The course examines how the enterprise raises and invests capital; how the key operating areas—such as inventory, accounts receivable, and investments—are accounted for; and how consolidated financial statements reflect the relationships between parent and subsidiary companies. (S)
Prerequisites & Notes
20001
1300 to 1515. May 16 to June 11 MTWRF; Instructor to be announced.
Credits: 3
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