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    Northern Kentucky University
   
 
  Feb 20, 2018
 
 
    
2017-2018 Undergraduate Catalog
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ACC 200 Principles of Accounting I-Financial (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): Sophomore standing; completion of one college level mathematics course; completion of computer competence requirement as determined by student’s major, or completion of BIS 101  or INF 101.
Co-requisite(s): ACC 200L .
Measurement of business transactions through the accounting cycle and communication of results to external parties through the preparation of the income statement, statement of shareholders’ equity, balance sheet, and the statement of cash flows. Financial statement analysis as well as GAAP based measurement (valuation) of cash, receivables, inventory, long-term assets, current and long-term liabilities, stockholders’ equity.
Repeatable: No



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