Jun 10, 2026  
2025-2026 College Catalog 
    
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2025-2026 College Catalog

ACG 2001  - Principles of Accounting 1

Credit Hours: 3.0
Prerequisite(s): (ENC1101 with C and MAT1033 with C) or (ENC1101 with C and MAT1034 with C) or (ENC1101 with C and MGF1130 with C) or (ENC1101 with C and MGF1131 with C) or (ENC1101 with C and MGF1106 with C)
Corequisite(s): None
This course is the first in the two-course Principles of Accounting sequence. This course, followed by ACG2011, is recommended for non-accounting majors. Students will use technology to prepare and communicate financial information. Specifically, students will understand the accounting cycle including the measurement of business transactions and income; accounting system principles and internal controls; the preparation and analysis of financial statements; and the measurement and reporting of transactions concerning cash, accounts receivable, and inventories. The course focuses on service and merchandising businesses operating as corporations. A comprehensive outside assignment is required in this course. It is strongly recommended students complete CGS2100 or have equivalent skills.
Parallel: College Transfer (A.A. and A.S)