Skip to Main Content

ACCT Courses:
ACCT 1004 - Fundamentals of Accounting

(5 credits)

Students take a top-down approach to understanding introductory accounting documents and procedures by exploring a business's financial statements, including the balance sheet, income statement, and cash flow statement in this course. Students explore the practical uses for information that can be gleaned from these statements, individually and as a whole, through a detailed examination of the properties and characteristics of each statement. Students engage in application assignments and discussions on a variety of topics, such as regulations that should be followed when preparing financial statements as promulgated by generally accepted accounting principles (GAAP). Students examine the U.S. use of GAAP in comparison to the use of International Financial Reporting Standards.

BS in Accounting Prerequisites

  • BUSI 1001 or BUSI 1002
  • MATH 1030 or MATH 1040

BS in Business Administration Prerequisites

  • BUSI 1001 or BUSI 1002
  • MATH 1030 or MATH 1040

BS in Communication Prerequisites

  • BUSI 1001 or BUSI 1002
  • MATH 1030 or MATH 1040

BS in Computer Information Systems Prerequisites

  • BUSI 1001 or BUSI 1002
  • MATH 1030 or MATH 1040

BS in Healthcare Management Prerequisites

  • MATH 1030 or MATH 1040 or STAT 3001

All Other Programs Prerequisites

  • BUSI 1002
  • MATH 1030 or MATH 1040
*Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an enrollment specialist [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information or visit School of Lifelong Learning for more information.