BUS 305 - Accounting Fundamentals (3 Credits)

Prerequisite: Any 200-level mathematics course
This course provides the fundamentals for the identification, measurement, and reporting of financial and economic events of enterprises and businesses. The accounting concepts and standards studied will be used in conjunction with accounting software, and focuses on such topics as assets, liabilities, the accounting cycle, inventory, internal controls, accounting receivables, cash flow statements, financial statements and corporate accounting.