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Aug 31, 2025
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2025-2026 University Catalog
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ACC 3305 - Accounting Essentials
3 Credits
This course serves as a survey of the fundamental accounting principles utilized by both external and internal decision makers. Students completing this course will be able to read, understand, and interpret accounting information as well as to recognize how managers and external parties use it to assess the financial impacts of decision-making. In order to effectively use and interpret accounting information, a basic understanding of the preparation of accounting information is a necessity and will be presented in this course. However, this course focuses on the use of accounting information rather than the preparation of accounting information (such as debits and credits).
Prerequisite(s): Completion of 30 semester credit hours.
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