ACCT A101 — Principles of Financial Accounting I 3 Credits
Introduces a first semester of financial accounting with emphasis on procedures for recording, analyzing and summarizing accounting transactions. Includes discussion of the following asset categories: cash, accounts receivable and inventory. Taught from the perspective of the accountant or bookkeeper who is responsible for recording accounting transactions. Special Note: ACCT A101 and ACCT A102 will satisfy requirement for ACCT A201 . AAS Accounting majors must take ACCT A101 and ACCT A102 . Registration Restrictions: UAA-approved mathematics placement test scores may be used in lieu of prerequisite.