Nov 14, 2024  
2024-2025 Undergraduate Catalog 
    
2024-2025 Undergraduate Catalog

ACC 190 - Principles of Accounting


3 Credit Hour(s) Laboratory: 0 Recitation: 3 Alternative Mode: 0

This course comprises undergraduate studies in both financial and managerial accounting. It provides the foundations for understanding the necessary financial information to make proper managerial decisions. In the financial accounting section of the course, students will be introduced to the standards, concepts and generally accepted accounting principles for external financial reports. In addition, the accounting process and the preparation of financial statements will also be covered in detail. In the managerial accounting section, students will be introduced to the concepts of managerial accounting through the analysis of cost behavior, job order costing concepts, cost-volume-profit relationships, short-term decision-making using accounting data, and budgeting. 

Course Exclusion: Course is not open to students with previous credit in either ACC 201  or ACC 202 .