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    Apr 19, 2024  
2021-2022 Undergraduate Bulletin 
2021-2022 Undergraduate Bulletin [Archived Bulletin]

ACCT 1310 - Accounting Principles I

Goals: To introduce students to the recording process used to develop the income statement and balance sheet as well as to accounting information systems and internal controls used by corporations for the detection of fraud.

Content: The foundations of financial and managerial accounting are designed to be taken as two sequential courses. In this first course, students will gain an in-depth exposure to inventory, receivables, plant assets and current, as well as long-term liabilities. As an alternative entity form to corporations, the course also examines accounting for partnerships. It is highly recommended that students take Accounting Principles II upon completion of this course.

Credits: 4