This course introduces the student to the theory and practice of financial accounting. Topics include the accounting cycle, analysis of financial statement transactions, financial statement preparation, accounting for assets, liabilities, equities, revenues and expenses. Accounting for entities, including partnerships and corporations is introduced.
Prerequisite: APA 1111C or MAC 1105 with a grade of "C" or higher.
Terms Typically Offered:Fall, Spring, Summer
Credits:3.00
Textbook information will be available online for each term's courses 45 days prior to the first day of classes
for the term.
The courses in this catalog are identified by prefixes and numbers that were assigned by Florida's Statewide
Course Numbering System, a system used by all public postsecondary institutions in Florida and 32 non-public
institutions. Seminole State controls the description, credit and content of its own courses.
