ACCA 2301 - Prin. of Accounting I

Credit Hours: 3
Contact Hours Lecture: 3
Contact Hours Lab: 0

This course is an introduction to financial accounting concepts, principles, and procedures in accordance with Generally Accepted Accounting Principles (GAAP). Students explore the accounting cycle, preparation of financial statements, the measurement of business income and other key accounting principles related to assets, liabilities, and equity. Students also develop an understanding of how financial transactions are recorded and how they impact the value of an organization, as a whole. (BBA Core Course).

Equivalencies: ACC 2330 (through summer 2014); ACC 2301 (through summer 2022)

Campus: ALP

TCCNS Equivalent Course: ACCT 2301
Texas Common Core:
Course Level: Sophomore