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    The Culinary Institute of America
  Feb 18, 2018
2017-2018 Academic Catalog
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Financial Accounting (MGMT-310)

3.0 credits
This course provides an introduction to accounting theory and concepts that will lay the foundation for the preparation of financial statements. Students will learn how to record, process, and summarize financial transactions. Emphasis is placed on the preparation of the income statement, balance sheet, statement of owner’s equity, and statement of cash flows for a sole proprietorship, partnership, and corporation. This course includes an interactive component using accounting software to reinforce the concepts discussed. Prerequisite(s): Introduction to the Hospitality Industry (BUSM-210).

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