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×Dekalb, Illinois
Introduction to financial accounting as a means for recording transactions and preparing financial statements for external reporting purposes. Examines the nature of accounting, basic accounting concepts, financial statements, accrual basis of accounting, the accounting cycle and internal control. Topics include corporate accounting for assets, liabilities and stockholders equity, and the corporate income statement. Emphasis on usefulness of accounting information for business decision making. Not open to students with credit in ACCY 288
Units: 3.0