Apr 03, 2026  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

BU 3502 - Principles of Accounting I

Credits: 3
Introduction to financial accounting with focus on how financial statements are structured and used by proprietorships and corporations. Topics: double entry, accrual accounting, service vs. merchandise companies, cash, accounts receivable and payable, inventories, fixed assets and depreciation methods, and net earnings. Develops foundation for subsequent courses in accounting, finance, MIS, and management.

Prerequisites
MA 1020 

When Offered:
Every semester.