May 14, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog
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ACC 200 Introductory Financial Accounting (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): Completion of MAT 102  or STA 205 /205R  
Measurement of business transactions through the accounting cycle; communication of results to external parties through the preparation of the income statement, statement of shareholders’ equity, balance sheet, statement of cash flows. Financial statement analysis and GAAP based measurement of cash, receivables, inventory, long-term assets, current, long-term liabilities, stockholders’ equity.
Repeatable: No



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