ACCTG 301 Introduction to Accounting Standards
Introduces financial accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Coursework will provide students with a basic understanding of the accounting process; financial statements; and the content of certain asset, liability and owner’s equity accounts. Introduction to conceptual framework and key principles, assumptions and constraints of generally accepted accounting principles; and the role and basic regulation of the accounting profession. The corporate form of business is discussed in detail. The focus of the course will provide students with an understanding of accounting information in a decision context.
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