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ACCT 2301. Principles of Financial Acc. 3 Hours.
Students are introduced to the fundamental concepts of financial accounting prescribed by U.S. generally accepted accounting principles (GAAP) and applied to transactions and events that affect business organizations. Topics may include the accounting cycle; the preparation of financial statements; the measurement and reporting of business income; and the valuation and presentation of assets; liabilities; and stockholders' equity. 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 are exposed to International Financial Reporting Standards (IFRS). Students who plan to take ACCT 3313 must earn a minimum grade of C in ACCT 2301.
Prerequisite: 18 semester hours of college credit.
Bachelor of Science, Major in Health Care Administration
...ACCT 2302 requires a prerequisite of ACCT 2301 . FINC 3320 requires the prerequisites of ACCT...
Bachelor of Arts, Major in Fashion Merchandising
...prerequisite for FACS 3330 and FACS 3378 . ACCT 2301 requires a minimum of 18 hours...
Bachelor of Arts, Major in Food Service Management
...a 100 hours of course work completed. ACCT 2301 requires a minimum of 18 hours...
Bachelor of Science, Major in Food Service Management
...and 100 hours of course work completed. ACCT 2301 requires 18 hours of course work...
Bachelor of Science, Major in Kinesiology (Applied Exercise Science)
...C" or higher is required for courses. ACCT 2301 requires 18 hours of course work...
Bachelor of Science, Major in Fashion Merchandising
...and 100 hours of course work completed. ACCT 2301 requires a minimum of 18 hours...
