BA 2123 - Principles of Accounting I

These two courses in principles of accounting present accounting principles and practices at the basic level. Sole proprietorship, the accounting cycle, journals, internal control, receivables, inventories, vouchers, depreciation and financial statements are among the topics covered in the first part. To emphasize the role of accounting in decision making, a practice set is included in Accounting I.

3 hours Lecture and Discussion each
3 credits