Mar 29, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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ACC 300 - Accounting


This fundamental accounting course is designed to enable the student to prepare, evaluate, and use accounting data. The mechanics of financial accounting and the overall effect of accounting procedures on published financial statements are examined in detail.

Credit(s): 3

Prerequisite(s):
MTH 300 .

Outcomes
  • Apply fundamental accounting concepts to understand the accounting cycle.
  • Construct the four basic financial statements according to GAAP.
  • Analyze accounting events affecting assets, liabilities, revenues, and expenses; determine financial statement effect.



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