ACCT 2301 is a 3 credit hour lecture course. ACCT 2401 is a 4 credit hour lecture and laboratory course. Either course will meet degree requirements. A student may receive credit for ACCT 2301 or ACCT 2401 but not for both.
ACCT 2301 (3 Credit Hours)
Offered at BHC, CVC, EFC, ECC, MVC, NLC, RLC
Principles of Accounting I
This is a Texas Common Course Number.
Course Description: This course covers the theory and practice of measuring and interpreting financial data for business units. Basic concepts, principles, and procedures are applied to the following topics: operating cycle, accruals and deferrals, financial statements, internal controls, receivables, inventory, fixed assets, and liabilities. This course is cross-listed as Accounting 2401. The student may register for either Accounting 2301 or Accounting 2401 but may receive credit for only one of the two. (3 Lec.)
Coordinating Board Academic Approval Number 5203015104