ACCT 100 - Introduction to Accounting

Credits: 3

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not. Staff.