Tulane University 2006-2007 Catalog
Course:
UACT 111 Elementary Accounting/Casino Resort Management
This course serves as an introduction to the principles of accounting that uses the casino resort industry as examples. Topics include: recognition of revenue and expenses for income determination, proper classification of balance-sheet items, and income statement and balance-sheet preparation. Students learn to prepare adjusting entries, closing entries and worksheet presentations necessary for monthly financial statements. The principles and theories behind the proper accounting treatment of cash, accounts receivable, inventories, prepaid expenses, marketable securities and fixed assets are studied.
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