Oct 09, 2026  
2026-27 RACC Student Catalog 
    
2026-27 RACC Student Catalog
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ACC 105 - Financial Accounting


3 Credit Hours

This course is designed to provide an introduction to financial accounting topics for business and accounting majors. Emphasis in the course is placed on using financial accounting information for decision making. Accounting theory of commonly used accounts such as cash, inventory, fixed assets, bonds, and stocks are studied, as are financial statement preparation and analysis. 

Prerequisite(s): COM 098  or EAP 050   and EAP 060    Strongly recommended: BUS 110  

Semesters Offered: Fall/Spring/Summer/Online



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