Jun 02, 2026  
2026-2027 Undergraduate Catalog 
    
2026-2027 Undergraduate Catalog

ACCT 2101 - Principles of Accounting I


Principles of Accounting I is a required course for the Mike Cottrell College of Business, which recognizes accounting as the language of business. The fundamentals, practices, and procedures of financial accounting, including the creation and interpretation of financial statements, are introduced. Emphasis is placed on the corporate form of business organization. The knowledge and skills developed in this course are useful for all business disciplines and are a prerequisite for progressing to upper-level business courses.

Prerequisite/Corequisite:
Prerequisite: MATH 1001, MATH 1101, MATH 1111, MATH 1113, or MATH 1450 with a grade of C or higher

Hours:
3