ACC 2010 - Principles of Accounting I

(3) Credit Hours

Introduction to financial accounting as a means for recording transactions and preparing financial statements for external reporting. Examines the nature of accounting, basic accounting concepts, financial statements, accrual basis of accounting, the accounting cycle, and internal controls. Emphasizes the usefulness of accounting information for business decision making. Every semester. Prerequisites: DATA 1000 or CPSC 1000 with a minimum grade of C and MATH 1130 with a minimum grade of C or MATH 1710 or MATH 1830 or MATH 1950 or Department Head approval. Restricted to Sophomore standing or higher. Differential course fee will be assessed.

Effective Spring 2026.