BA 20400 - Financial Accounting

(3) This course introduces students to financial accounting concepts and how financial information is communicated to external users: shareholders, creditors, and potential investors. It examines the accounting process, transaction analysis, asset and equity accounting, and financial statement preparation using Generally Accepted Accounting Principles (GAAP). The course emphasizes the construction of the key financial statements: Income statement, Balance sheet, Statement of Shareholders Equity, and Cash Flow statement. Offered Fall/Spring.

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Alaska Pacific University

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BA 20400 - Financial Accounting