Jun 28, 2025  
2024-2025 College Catalog 
    
2024-2025 College Catalog
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ACCT 2103 Introduction to Financial Accounting

(3-0-0) 3 Credits UT
Introduction to accounting and financial reporting concepts with an emphasis on the accounting cycle; accounting for assets, liabilities, and stockholders’ equity; income measurement; and financial statement preparation. If ACCT 2103 is used to fulfill degree plan requirements then neither ACCT 2101 nor ACCT 2102 can be used. Equivalent to CACC 2113, Introduction to Financial Accounting, [Louisiana Board of Regents Common Course Matrix 2013-14].
Pre-requisite(s): MATH 1105  and ENGL 1010  with a grade of “C” or better. Concurrency: None Co-requisite(s): None



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