4 credits Imparts an understanding of the purpose of accounting, common financial statement items, and the principles of internal controls. Focuses on recording the impact of economic events on account balances using U.S. Generally Accepted Accounting Principles, and the creation and analysis of financial statements to aid in external decision-making. Prerequisite(s): BA 131 or instructor approval. Grade mode designated on a CRN basis each term. Students should consult current term schedule. Add to Portfolio (opens a new window)