ACCT 2101/2101H

Financial Accounting: 3-0-3

The theory and application of accounting concepts for reporting financial information to outside users. The course stresses the relationship between the rules by which financial statements are prepared and the use of financial statement information for decision making. Prerequisites: A minimum grade of "C" in BUSA 1105, MATH 1232, CISM 2530, and completion of Area A. ACCT 2030 is a substitute for ACCT 2101 and ACCT 2102 for non-business majors. Credit for graduation can only be granted for either ACCT 2030 or ACCT 2101 and ACCT 2102.