Jul 13, 2024  
OHIO University Undergraduate Catalog 2024-25 
OHIO University Undergraduate Catalog 2024-25
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ATCH 1030 - Financial Accounting Procedures

Fundamental accounting principles for service businesses and merchandising enterprises. Topics include the accounting cycle, financial statement preparation, and financial statement analysis. Analyzes the components of asset, liability and equity accounts. Covers the income statement, balance sheet, owner’s equity statement and cash flow statement.

Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • To be able to analyze a company’s position using accounting information.
  • To understand financial statements.
  • To understand the Accounting Cycle.
  • To understand the accounts that make up the accounting system.

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