ACCT 2400 - Principles of Accounting I (3)
Prerequisites: MATH 1100 . This introductory course covers the accounting cycle for a proprietorship. Balance sheet items are covered in detail. The theory of accrual based accounting and GAAP are detailed. The preparation of financial statements are explained. A special project and presentation involving GAAP will be required for MBA students taking this course. All prerequisite courses must be completed with a grade of “C” or better. In order to major in Accounting, a grade of “B” or better must be earned in ACCT 2400 and ACCT 2500 .
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