![]() The student is required to develop skills in the preparation and use of accounting information and must demonstrate an understanding of the accounting process, and be able to evaluate the impact of estimates, alternative accounting principles, and the limitations of the accounting model on accounting information. Introductory Accounting I, ACCT 201, Tue, Thurs, quinlan, Accounting and Business Law, Kolos, Summer Session A, ONLINE ACCT 201: Introductory Accounting I Session: B Instructor: Gillespie ONLINE The major emphasis is on the development and reporting of accounting information for use by investors, creditors, and others. The student will gain an appreciation of the uses of financial data and financial statements and their impact on business decisions. The student will be able to understand the underlying principles, design, concepts, limitations, and the necessity of accounting systems. Topics include preparation and use of financial statements the accounting process and the measurement and reporting of income, assets, liabilities, and owners’ equity. ACCT 201: Introductory Accounting I Session: A Instructor: Kolos ONLINE The major emphasis is on the development and reporting of accounting information for use by investors, creditors, and others.
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