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    Southern Wesleyan University
  Feb 18, 2018
2017-18 Undergraduate Bulletin
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ACCT 2003 Financial Accounting

3 credits
This course is designed to give the beginning business student a general understanding of the principles of accounting and accounting theories, as well as the proficiency to perform basic accounting functions. Topics include the role of accounting and ethics in business, the development of accounting principles, the accounting equation, current assets, non-current assets, receivables, capital assets and depreciation, and inventory costing methods. Accounting for service, merchandising, and manufacuturing enterprises and developing financial statements, as well as major and recent federal legislation and its impact on internal controls in financial reporting are covered.

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