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Olivet Nazarene University    
  Jan 18, 2018
2017-2018 Catalog

ACCT 110 - Financial Accounting

4 hours
An introduction to the theory, concepts, and principles that govern the generation of financial accounting data. Topics studied include the nature of accounting; the accounting cycle for services and merchandising entities; accounting for cash, receivables, inventory, property, plant, and equipment; and current liabilities. Computer applications will be integrated throughout the course, enabling emphasis on the use and interpretation of accounting data. Prerequisite(s): Strongly recommended sophomore standing or Freshman standing allowed if declared accounting major. UG