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Academics

Academics

Accounting options

ACCT 2101. Principles of Accounting 1 (3-0-3) A study of the underlying theory and application of financial accounting concepts. It introduces accounting as a decision making tool. Financial accounting principles, methods, and procedures, including assets, liabilities, equity, and financial statements are examined. (Course fee required.)

ACCT 2102. Principles of Accounting 2 (3-0-3) Prerequisite: ACCT 2101 with a grade of "C" or better. A study of the underlying theory and application of managerial accounting concepts. It is a continuation of ACCT 2101 as a decision making tool. Financial and management accounting principles, methods, and procedures, including the analyzing and interpreting of financial statements as tools in the organization's information system are examined. (Course fee required.)