ACCT 2301. PRINCIPLES OF ACCOUNTING I. 3 Hours. (TCCN = ACCT 2301)
The accounting process and its informational output. Financial accounting concepts, basic procedures, and the resulting reports. Recognition and creation of accounting information as bases for decisions. An accounting lab is required. The grade for this course requires the completion of both the lecture component and the accounting lab. Prerequisite: 30 credit hours.
To support its mission, the Department of Accounting offers two undergraduate degree programs: the Bachelor of Business Administration with a major in accounting and the Bachelor of Science with a major in accounting. Both degree programs provide accounting and business knowledge sufficient to enable the pursuit of professional opportunities in government, industry, and public practice. The Bachelor of Business Administration degree is intended for those individuals who seek a broader education while the Bachelor of Science degree is appropriate for individuals who wish to complete significant course work in a related business discipline such as finance, economics, or information systems.