ACCT 2101 - Accounting I

Institution:

Southern Polytechnic State University

Subject:

Description:

This course is a study of the underlying theory and application of financial accounting concepts. It presents the theory and methodology of interpretation of economic transaction; and the recording, and reporting of monetary data arising from economic transactions and daily events. Although the initial emphasis is on the use of accounting information in decision-making ("user perspective"), equal attention will be devoted to the preparation of financial statements ("prepare perspective"), as well as understanding and analysis of the financial statements ("user perspective"). This is an introductory course that presupposes no prior knowledge of accounting. The emphasis with respect to business structures will be on corporations.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.spsu.edu/

Phone Number:

(678) 915-4188

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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