Howe School Course Catalog

BT 115	Financial Accounting
Overview
This course deals with the methods and principles of financial accounting. It is concerned with the measurement of the results of business activities and with the preparation and use of financial reports such as the balance sheet and income statement. Topics include: the accounting cycle, principles of accrual accounting, the measurement and reporting of detailed balance sheet items and the analysis of financial reports. Ethical issues in accounting will be addressed.
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