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Northern Illinois University Course Info

Dekalb, Illinois

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACCY 206

Introductory Financial Accounting

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