ACCT 2120 – Principles of Accounting
(3 credits - TG) 4 hours lecture, 1 hour lab
This course provides an introduction to basic accounting principles and practices. Topics includes journals; ledgers; financial statements; merchandise accounting; internal control procedures, cash, accounts receivable, current liabilities, inventories, plant and equipment. This course introduces students to the use of accounting data as a management tool.
Note: Business students should take Accounting 2121. Credit will not be granted for both Accounting 2120 and 2121.