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Courses may be offered in one of the following modalities:

  • Traditional in-person courses (0–29 percent of coursework is delivered online, the majority being offered in person.)
  • Hybrid/blended courses (30–79 percent of coursework is delivered online.)
  • Online courses (100 percent of coursework is delivered online, either synchronously on a designated day and time or asynchronously as a deadline-driven course.)
  • Hyflex (Students will be assigned to attend in-person or live streamed sessions as a reduced-size cohort on a rotating basis; live sessions are also recorded, offering students the option to participate synchronously or view asynchronously as needed.)

If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.


ACC 101: Principles Of Financial Accounting I

3 credits

Introduces both accounting and non-accounting majors to the principles and practice of accounting, including the preparation and use of financial statements. Other topics covered: cash, inventory valuation, accounting for receivables and payables, accounting for payroll, plant assets and intangibles, long-term liabilities, stockholders' equity, and cash flow analysis.

Learning Goals

Upon Completion of this course, the successful student will:- know the terminology of financial accounting- apply basic concepts in accounting to record business transactions- understand the need for and the preparation of a bank reconciliation statement- calculate and record the allowance for doubtful accounts, value of year-end inventory and cost of goods sold, and the depreciation expense and book value of plant assets.- prepare income statement and balance sheet for a small company- communicate the meaning of the different line items in a simplified set of financial statements- understand the importance of professional ethical issues involved in accounting

*The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here.

Sections Offered: Fall 2025

Principles Of Financial Accounting I
0201-101-001 C. Savio Mon/Wed/Fri 9:00 am - 9:50 am GC - HHE 215 3
0201-101-002 G. Conway Tue/Thu 8:00 am - 9:15 am GC - HHE 112 3
0201-101-003 G. Conway Tue/Thu 9:25 am - 10:40 am GC - HHE 112 3
0201-101-005 N. Koumbiadis Mon
Wed
11:00 am - 11:50 am
11:00 am - 11:50 am
GC - HHE 213 HHE 3
0201-101-006 N. Koumbiadis Mon/Wed 12:00 noon - 1:15 pm GC - HHE 215 3
0201-101-007 TBA Tue/Thu 12:15 pm - 1:30 pm GC - HHE 213 3
0201-101-008 A. Leibowitz Tue/Thu 1:40 pm - 2:55 pm GC - HHE 112 3

Sections Offered: Summer 2025, Summer I

Principles Of Financial Accounting I
0201-101-001 TBA May 27 - Jul 1 Mon/Tue/Wed/Thu 8:30 am - 10:30 am Online 3

Sections Offered: Spring 2025

Principles Of Accounting I
0201-101-001 A. Leibowitz Tue/Thu 10:50 am - 12:05 pm GC - HHE 112 3
0201-101-002 K. Wallace Mon/Wed/Fri 11:00 am - 11:50 am Online 3
0201-101-660 N. Koumbiadis Jan 23 - Mar 14 Online 3

 
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