May 12, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 Undergraduate Catalog

ACCT 221 - Principles of Accounting I


When Offered: F;S;SS

3 Credit(s)
3 Lecture Hour(s)
1 Lab Hour(s)

This course is the entry level accounting course. It covers the accounting cycle including classification, recording, and summarization of general business transactions and the preparation and use of financial statements. Special accounting procedures for current assets, long-term assets, current liabilities, and partnerships are covered.

Prerequisite(s): C or above in MGMT 110  (formerly MGMT 220) and sophomore standing.