ACCT 2101 - Principles of Accounting I: Financial (3)
Prerequisites: Exit or exemption from all Learning Support and ESL requirements
This course is a study of the underlying theory and application of financial accounting concepts. It is an introduction to the fundamental principles and practices of accounting as a device for reporting business activity. It provides the student with an understanding of the underlying theory and principles of accounting. The construction, understanding, and analysis of financial statements as they evolve from business transactions and records are emphasized. The rational synthesis of raw data into useful summary form in financial statements underlies all aspects of this course. Mathematical skills, critical thinking, computer use, and effective communication are important parts of student participation.

ACCT 2101H - Principles of Accounting I: Financial (Honors) (3)
Prerequisites: Exit or exemption from all Learning Support and ESL requirements and acceptance into the Honors Program
This course is ACCT 2101 for Honors students.
 
ACCT 2102 - Principles of Accounting II: Managerial (3)
Prerequisites: ACCT 2101 with a “C” or better
This course is a study of the underlying theory and application of managerial accounting concepts. It emphasizes application and utilization of accounting principles in business entities. The areas of costs, business management, budgeting, cost reporting and control, as well as specialized internal reports, are covered.

ACCT 2102H - Principles of Accounting II: Managerial (Honors) (3)
Prerequisites: ACCT 2101 or ACCT 2101H with a “C” or better and acceptance into the Honors Program
This course is ACCT 2102 for Honors students.