Course Title: Principles of Financial Accounting

Course Description:
A study of accounting concepts for service and merchandising businesses, matching concept, adjusting process, financial statements, accounting systems, internal controls, special journals, receivables, inventories, current liabilities, bonds payable and investment in stocks and bonds, international transactions, and corporate: organization, equity rights and earnings. (Prerequisite: Appropriate placement scores or successful completion of college prep courses.) This course will help satisfy the graduation requirements of the Associate of Arts (A.A.) degree. FA, SP, SU