Jul 20, 2018  
2017-2018 Undergraduate Catalog 
    
2017-2018 Undergraduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

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ACCY 206 - Introductory Financial Accounting


Introduction to financial accounting as a means for recording transactions and preparing financial statements for external reporting purposes. Examines the nature of accounting, basic accounting concepts, financial statements, accrual basis of accounting, the accounting cycle and internal control. Topics include corporate accounting for assets, liabilities and stockholders’ equity, and the corporate income statement. Emphasis on usefulness of accounting information for business decision making. Not open to students with credit in ACCY 288.

Prerequisites & Notes
PRQ: Completion of 24 or more semester hours of course work and a grade of C or better in OMIS 259 or equivalent.

Credits: 3



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