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Sep 22, 2021
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ACCT 2113 - Principles of Accounting I
Introduces fundamental accounting principles and procedures. Examines present accounting theory and practices with applications to the sole proprietorships, partnerships, and corporations. Students will demonstrate an understanding of accounting basics, including journalizing, posting, preparing a trial balance, and adjusting entries. Students will learn how to prepare financial statements, closing entries, and a post closing trial balance. Students will demonstrate an understanding of inventory methodology, operational assets and depreciation, accrued liabilities, and equity ownership. Students will recognize the role of critical thinking, leadership, and ethics in making effective business decisions.
Credit Hours
4.0
Second Title
Financial Accounting
Satisfies a Requirement
Business Concentration
When Offered
Fall
Prerequisite
Successful completion of a college level business course with a “C” or better.
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