ACCT2301 - Introductory Financial Accounting
ACCT 2301 (ACCT 2301) Introductory Financial Accounting (3 semester credit hours) An introduction to financial reporting designed to create an awareness of the accounting concepts and principles for preparing the three basic financial statements: the income statement, balance sheet, and statement of cash flows. A minimum grade of C is required to take upper-division ACCT courses. (3-0) S