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ACC 201: Introduction to Financial Accounting (3 credits)

Course Description

Introduction to accounting theory and methods used to record and report financial information according to generally accepted accounting principles. (3 hours lecture)

Student Learning Outcomes

Upon completion of the course, the student will be able to:

  • Describe and understand the nature, environment and role of accounting as it relates to individuals, business organizations, and the business community.
  • Analyze, record and report the business activities and transactions of a service and/or merchandising type organization using GAAP.
  • Understand and describe what internal controls are, including its basic components and limitation, and apply internal control activities in the control of cash and merchandising transactions.
  • Apply generally accepted accounting principles (GAAP) in accounting for financial assets and liabilities including, but not limited to, short term financial assets, inventories, long-term assets, and current liabilities.

Degrees and Certificates

    For transfer information within the UH system, visit the System Transfer page




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