ACCT 2301 Principles of Financial Accounting

Cr. 3
Semester Credit Hours: 3
Class Hours Per Week: 3
Additional Laboratory or Activity Hours Per Week: 0
Course Level: Lower Division

Prerequisite(s): Sophomore Standing
An introduction to financial statements and their use in decision making. Topics include the accounting cycle; concepts and principles used in recording assets, liabilities, equity, revenues and expenses; internal controls; and basics of accrual basis accounting.