ACCT 20353 Fundamentals of Accounting
3 hours. Prerequisite: Sophomore standing and must be a pre-business major or a student for whom the course is required by their major, minor, or concentration. An introduction to business through the lenses of financial accounting: an information processing system that communicates relevant data regarding business entities to external decision makers. Emphasizes the basic concepts, principles, and techniques used to measure, record, and report financial information according to generally accepted accounting principles. Students may not receive credit for both ACCT 20353 and ACCT 20653. The course may not be retaken for credit if the student has completed ACCT 30153.