This course introduces the student to the theory and practice of financial accounting. Topics include the accounting cycle, analysis of financial statement transactions, financial statement preparation, accounting for assets, liabilities, equities, revenues and expenses. Accounting for entities including partnerships and corporations is introduced.

Prerequisites: Eligibility for ENC 1101 and MAC 1105.
Terms Offered: Fall, Spring, Summer
Credits: 3.00

Courses Offered For Summer 2013

Term	Class	Delivery Method	Campus	Room	Status	Start Date	End Date	Professor	Start Time	End Time	Days	Book	Sylb.
B	41403	Lecture and Discussion	SLM	SLMJ0104	Open	06/24	08/06	Holt	6:30 p.m.	9:45 p.m.	M/W
FT	41405	DL Online	SLM		Open	05/08	08/06	Walsh
B	41475	Reduced Campus Time	OVI	OVIE0101	Open	06/24	08/06	Wright	9:45 a.m.	11:15 a.m.	M/W
FT	41521	DL Online	SLM		Open	05/08	08/06	Walsh
A	41615	Reduced Campus Time	ALT	ALTA0425	Closed	05/08	06/20	Nelson	9:45 a.m.	11:15 a.m.	M/W
A	41617	Lecture and Discussion	OVI	OVIE0101	Open	05/08	06/20	Wright	6:30 p.m.	9:45 p.m.	M/W
A	41623	Reduced Campus Time	SLM	SLMJ0104	Open	05/08	06/20	Walsh	8:00 a.m.	9:30 a.m.	T/TH
A	41661	Reduced Campus Time	OVI	OVIE0101	Open	05/08	06/20	Wright	11:30 a.m.	1:00 p.m.	M/W
B	41773	Reduced Campus Time	SLM	SLMJ0104	Open	06/24	08/06	Holt	9:45 a.m.	11:15 a.m.	M/W
B	41821	Reduced Campus Time	ALT	ALTA0353	Open	06/24	08/06	Nelson	8:00 a.m.	9:30 a.m.	M/W
FT	41829	DL Online	SLM		Open	05/08	08/06	Walsh

Textbook information will be available online for each term's courses 45 days prior to the first day of classes for the term.

Each course offered by Seminole State is listed alphabetically and organized by the course prefix, catalog number and description. The courses in this catalog are identified by prefixes and numbers that were assigned by Florida's Statewide Course Numbering System, a system used by all public postsecondary institutions in Florida and 32 non-public institutions. Seminole State controls the description, credit and content of its own courses.