Financial Accounting

ACC 2100 3 Semester Hours
Course Level CPS - Undergraduate Semester
Description Examines the development, objective, and purpose of financial statements. Emphasizes the preparation, analysis, and use of these statements to make operating, financial, and investment decisions. Covers the underlying methods, concepts, principles, and measurement theories. Topics include understanding the operating cycle, receivables, inventories, plant and equipment, intangible assets, liabilities, bonds, ownership, and stockholders’ equity. Special topics include the mathematics of present value theory, calculations, and applications.


Students should refer to the CPS Prerequisite Table for course prerequisite and corequisite information.


Course Sections

There are no current sections scheduled for this course. Undergraduate course numbers changed beginning with the Fall 2016 term. Please make sure you are using the current course number.
Next Term Starts
  • Summer Graduate
    Jul 10, 2017 (4-, 6-, and 8-week classes)
    Aug 7, 2017 (4-week classes)
  • Fall Undergraduate
    Sep 4, 2017 (7.5- and 15-week classes)
    Oct 25, 2017 (7.5-week classes)
  • Fall Graduate
    Sep 18, 2017 (6- and 12-week classes)
    Oct 30, 2017 (6-week classes)

Academic Calendar

Talk to an Enrollment Coach

We can walk you through your program options and the application process.


Call Toll Free:
Contact Us