An introduction to the key concepts, processes, and techniques that support the financial reporting process. Topics include: the accounting cycle, the conceptual framework, primary financial statements and disclosure, and the use of present value techniques in accounting measurement.
Credit Hours: (3) Restriction(s): Belk College of Business major Prerequisite(s):ACCT 2121 with grade of C or above Pre- or Corequisite(s):INFO 2130
