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Olivet Nazarene University    
  Dec 14, 2017
2017-2018 Catalog

ACC 102 - Introduction to Accounting Principles

3 hours
The goal of this course is to provide learners with a background and knowledge base to enable them to interpret and use financial statements. This course examines the theory underlying the preparation of financial statements otherwise known as Generally Accepted Accounting Principles (GAAP), as well as the sources of GAAP. In addition, the course takes a close look at the balance sheet, income statement, statement of stockholder’s equity, and the statement of cash flows and examines the typical types of items contained on each statement. The course also introduces learners to tools that can be used to analyze financial statements to evaluate strengths and weaknesses of a company. CS