Apr 20, 2024  
2020-2022 Undergraduate Catalog 
2020-2022 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 201 - Principles of Accounting I

3 Credits
3 hours per week.

This is an introductory accounting course with a focus on financial accounting. The course introduces the accounting cycle that includes the double entry system for recording transactions, adjusting and closing entries, and preparation of financial statements. In addition, the accounting for merchandising activities, inventory valuation, receivables, short- term investments, plant assets, natural resources, intangible assets and current liabilities are discussed.

Prerequisite(s) ENGL 101  OR ENGL 111 , INSS 141 , MATH 110  or MATH 113 .  All classes must be completed with a grade of “C” or higher

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