ACC101 Introductory Accounting I

Basic concepts of accounting; use of accounting data. Topics include, but are not limited to, the theory of debits and credits, use of journals and ledgers, analysis and recording of financial transactions, the accounting for both service and merchandising business, internal controls, specialized journals, and the control of cash transactions.

Credit Hours


Lecture Hours



Reading proficiency and Writing proficiency or RWR090 Reading Writing and Reasoning Minimum Grade of: C


  • Business Elective

  • Free Elective