ACCT 211 - Principles of Accounting I

 
This is a foundation course for all business majors that explores the nature of accounting information and the environment in which it is developed and used. Topics discussed include the fundamental accounting equation, procedures used to record, classify and summarize business transactions in accounting records; measurement of business income; internal control; and preparation and uses of financial statements.

Note: First semester of a two-semester sequence.  This course is a prerequisite to that of the second semester course.  Credit may be received for the work of this course without the completion of the second.