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Mar 28, 2026
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2026-2027 Academic Catalog
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ACCT 1010 - Financial Accounting
Credits: 3 Lecture: 2 Lab: 2
An introduction to financial accounting. Topics include the nature of business and accounting, the language of accounting, the preparation and analysis of basic corporate financial statements and the impact of simple accounting transactions on financial statements. Accounting principles applicable to income measurement; cash and internal control; investments and receivables; inventories; current and long-term liabilities; operating assets and stockholder’s equity are covered. Time value of money concepts are introduced.
Prerequisite: Placement into college level math
ODHE Transfer: TAG OBU010
Course Classification: T/B
Fees: A fee applies to this course
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