ACCT 260 Financial Accounting
This course will provide the student with an understanding of how financial accounting information is used in business decision making and its importance as a field of study regardless of major. Basic transaction analysis, journal entries, and T-accounts are used to provide the structure for understanding the interplay between management decisions and the analysis of financial statements.
Prerequisite
class='sc-courselink' href='/en/2025-2026/catalog/academic-courses/math-mathematics-courses/100/math-103'>MATH 103 or higher. A grade of "C" or higher in this course is required to proceed to ACCT 264 or ACCT 270.