Accounting 221 (Acct 2301) - Principles of Accounting I (Three semester hours)

An introduction to financial accounting concepts and financial reporting, with the focus being on how decision makers analyze, interpret, and use accounting information. Emphasis is given to how accounting measures, records and reports economic activities for corporations and on the relationship between accrual and cash flow measures in interpreting accounting information.

Prerequisite: Completion of or concurrent enrollment in Management Information Systems 128 or Computer Science 126.