ACC 221 - Principles of Accounting I

Credit Hours: 3

Involves the study of the principles of bookkeeping and financial reporting. Examines the accounting cycle, which deals with the analysis, journaling, and posting of business transactions within the double-entry framework, and specialized accounting procedures for service and merchandising businesses.

Prerequisite: Students should have prerequisite knowledge equal to college algebra or two years of high school algebra with a grade of “B” or better.