Sep 18, 2025  
2025-2026 University Bulletin 
    
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ACCT 101 - Financial Accounting

3 Credit Hours
Semesters Offered Fall, SpringThis course introduces students to the language and concepts of accounting. Students learn how to summarize financial data and begin to prepare financial reports such as the balance sheets and income statements. Topics in this course emphasize the accounting cycle and the valuation of assets, liabilities, and owners’ equity. Students are strongly encouraged to complete CIS 120 , MATH 130  or MATH 170  before enrolling in this course.

Grading Type
Letter Grade


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