ACCT 2101. Principles of Accounting I. 3 Credit Hours.

A study of the underlying theory and application of financial accounting concepts. These concepts include measurement principles, financial statement preparation, and introductory financial analysis.

ACCT 2102. Principles of Accounting II. 3 Credit Hours.

A study of the underlying theory and application of managerial accounting concepts. These concepts include cost measurement, decision making, budgeting, and variance analysis.