3 hrs(Sem I, II) Prerequisites:Completion of all developmental course work with a grade of C or better. Recommendation is made that students take this class in their second year. Transfer students must have completed at least 30 college-level credit hours. The course is a study of the principles of financial accounting and reporting as they relate to today’s business environment. Both the procedures used and the theory/concepts upon which they are based will be studied. This course is a transferIN course. 3 lecture hours.