Mar 05, 2026  
2026-2027 Undergraduate & Graduate Catalog 
    
2026-2027 Undergraduate & Graduate Catalog
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ACCR 2301 - Principles 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). 

Prerequisites: None
Corequisite: None

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

Fees: No
Campus: RGC

TCCNS Equivalent Course: ACCT 2301

Course Level: Undergraduate



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