Dec 05, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

ACCT 2101 - Principles of Accounting I


3 Credit Hours


Description
Principles of Accounting I is an introduction to the principles of financial accounting. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit. Emphasis is on using financial information from a decision-making perspective to optimize the outcomes of business decisions. Topics include recording, reporting, and analyzing assets, liabilities, stockholders’ equity, revenues, and expenses.