EXTERNAL REPORTING I

Description

Examines the theory and practice of financial accounting, the processing and controls phases of the accounting system, and reporting to external parties. Emphasis is placed on the accounting cycle and financial statement structure and content. The emphasis on the accounting cycle includes the processing and tracing of transaction data from source documents to financial statements. Prerequisite: (BA 211 with C or better or BA 211H with C or better or BA 211Z with C or better or BA 211HZ with C or better) and (BA 213 [C] or BA 213H [C] or BA 213Z [C] or BA 213HZ [C])