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ACCT 210 Financial Accounting

This course in financial accounting acquaints students with the "language of business" and the concepts and practices of accounting in order to understand, interpret, and analyze the financial accounting reports of economic entities. Topics include: economic context of accounting; introduction to basic financial statements with emphasis on the statement of cash flows; measurement fundamentals; analysis of financial statements; cash; receivables; inventories; investments in equity and debt securities including Consolidations; long-lived assets; current and long-term liabilities; stockholders' equity; and time value of money concepts and computations for decision making: international accounting practices are incorporated into every topic. This is not a bookkeeping course.
4 Undergraduate credits

Effective August 1, 1998 to present

Learning outcomes

General

  • Define and explain accounting theory including the accounting equation, the accounting cycle and financial statements.
  • Demonstrate understanding of the ethical considerations in financial accounting.
  • Calculate assets, liabilities, equity, revenue and expense amounts in order to prepare financial statements.
  • Demonstrate how financial statements help users make decisions.
  • Analyze financial statements to evaluate results using a variety of performance measures.

Summer 2021

Section Title Instructor
50 Financial Accounting Wilson, Michael Sean Books Course details
51 Financial Accounting Beltrand, Barbara A Books Course details
52 Financial Accounting Wilson, Lucy Jane Books Course details

Fall 2021

Section Title Instructor
50 Financial Accounting Wilson, Michael Sean Books Course details
51 Financial Accounting McCann, Linda M Books Course details
52 Financial Accounting Beltrand, Barbara A Books Course details
53 Financial Accounting Wilson, Michael Sean Books Course details
54 Financial Accounting Beltrand, Barbara A Books Course details

Spring 2022

Section Title Instructor
50 Financial Accounting Wilson, Michael Sean Books Course details
51 Financial Accounting McCann, Linda M Books Course details
52 Financial Accounting Wilson, Michael Sean Books Course details
53 Financial Accounting Beltrand, Barbara A Books Course details