ACCT 2401 is a 4 credit hour lecture course and laboratory. ACCT 2301 is a 3 credit hour lecture course. Either course will meet degree requirements. A student may receive credit for ACCT 2401 or ACCT 2301 but not for both.
ACCT 2401 Principles of Accounting I (4)
This is a Texas Common Course Number.
Prerequisite: None.
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 2301. The student may register for either Accounting 2401 or Accounting 2301, but may receive credit for only one of the two. (3 Lec., 2 Lab.)
Coordinating Board Academic Approval Number 5203015104
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