Course Code: ACCT 2000
Academic Year: 2025-2026
The course provides a detailed study of the accounting for the various items appearing on a balance sheet, their control and their effects on related items on the income statement and statement of cash flows. Students will build on their knowledge of the accounting cycle. The assets, liabilities and owners' equity will be studied in detail, and students will be able to show the relationship of those categories to each other. An introduction to partnership and corporate accounting will strengthen the understanding of the importance of accounting information to its users, both internal and external.