ACCT 2101. Principles of Accounting 1 (3-0-3) A study of the underlying theory and application of financial accounting concepts. Introduction to accounting as a decision making tool. Financial accounting principles, methods and procedures, including assets, liabilities, equities, and financial statements are examined. Analyzing and interpreting of financial statements as tools in the organization’s information system are also examined.
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. The course is a continuation of ACCT 2101, focusing on accounting as a decision making tool. Management accounting principles, methods and procedures, are examined.