ACCT 2301-60F

Course Information

Department

BU

Instructor

Shannon, Devan

Description

ACCT 2301 - Principles of Financial Accounting Credits 3 Lecture Hours 3 Lab Hours 0 This course is an introduction to the fundamental concepts of financial accounting as prescribed by U.S. generally accepted accounting principles (GAAP) as applied to transactions and events that affect business organizations. Students will examine the procedures and systems to accumulate, analyze, measure, and record financial transactions. Students will use recorded financial information to prepare a balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity to communicate the business entity’s results of operations and financial position to users of financial information who are external to the company. Students will study the nature of assets, liabilities, and owners’ equity while learning to use reported financial information for purposes of making decisions about the company. Students will be exposed to International Financial Reporting Standards (IFRS). Course Identifier 52.0301 AC

Last Updated

Monday, June 15, 2026 7:26 PM

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