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ACCT 2301. Principles Of Financial Acc. 3 Hours.

A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information. Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities. Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making. Students who plan to take ACCT 3313 must earn a minimum grade of C in ACCT 2301.
Prerequisite: 18 semester credit hours of college credit.