HADM 1210: Financial Accounting
Fall, Spring. 3 credits. Letter grades only.
Limited to Hotel Students
Faculty teaching this course:
An introduction to financial accounting that studies transaction analysis, the balance sheet, income statement, statement of cash flows, and the statement of stockholder's equity. Accounting for investments, receivables, inventories, tangible and intangible assets, liabilities, long term bonds and capital stock transactions are studied. Basic financial ratios are introduced and interpreted. Ethical issues related to financial reporting are also discussed. Students who complete this course will have the pre-requisite knowledge to take Intermediate Accounting.