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Principles of Accounting

Credit(s): 3

ACCT 201 is an introduction to contemporary financial accounting. It emphasizes basic terminology and concepts, the theoretical framework of double entry accounting, and descriptions and derivation of the primary financial statements prepared by accountants. This course is included in the Business Education and Business Administration curricula. It fulfills the accounting course requirement for all Business and Office Technology programs. Upon completion of ACCT 201 students may not receive credit for ACCT 110 and/or 111. Lecture/Lab: 3 hours per week