Tulane University 2006-2007 Catalog
Course:
ACTG Elementary Accounting
An introduction to the principles of accounting. 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 principle and theories behind the proper accounting treatment of cash, accounts receivable, inventories, prepaid expenses, marketable.
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