BA 211 : Principles of Accounting I

Presents financial accounting concepts and the use of accounting information in decision making. Includes an overview of the accounting cycle.


Equivalent placement test scores also accepted.

Recommended Prerequisites:

Course Outcomes

Upon completion of the course students will be able to:

  • Use the accounting cycle to develop financial statements from business transactions.
  • Analyze basic business economic events to determine their effect on accounts and financial statements.
  • Interpret and analyze financial statements to aid in decision making.
  • Demonstrate a basic understanding of the principles of internal control and apply them to relatively straight-forward situations to identify strengths and weaknesses.
  • Interpret and analyze accrual and cash flow information presented in accounts.
  • Analyze issues relating to inventory, receivables, long-lived assets, liabilities and stockholder's equity and recommend appropriate accounting treatment.
  • Describe basic generally accepted accounting principles.

Course Adoption Date

Course Revision Date





Grading Options

Letter Grades


Audit Available