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Oct 06, 2024
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2022-2023 Academic Catalog [ARCHIVED CATALOG]
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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): COSC 1301 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.
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