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ACCT 2010  PRINCIPLES OF ACCOUNTING I (3 credits)

Basic concepts and assumptions underlying financial accounting; basic structure of accounting; the accounting cycle; external financial statements of the enterprise with emphasis on the corporation; income determination; accounting for and reporting of assets, liabilities and owners' equity; analysis and reporting of cash flows; financial statement analysis.

Prerequisite(s)/Corequisite(s): ENGL 1150 with a 'C' (2.0) or better, a GPA of 2.5 or higher, and MATH 1370 or MATH 1930 with a 'C' (2.0) or better or concurrent enrollment in MATH 1370 or MATH 1930