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Nov 04, 2025
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ACCT 2102 Principles of Financial Accounting II (3-0-0) 3 Credits UT
Introduction to accounting and financial reporting concepts and the significance of financial accounting information in decision-making. Emphasis is on the accounting cycle; assets, long-term liabilities, and stockholders’ equity; and preparation of financial statements. Either ACCT 2102 OR ACCT 2103 may be used to fulfill a degree plan requirement, but not both. Equivalent to CACC 2113, Introduction to Financial Accounting, Louisiana Board of Regents Common Course Matrix.
Pre-requisite(s): ACCT 2101 MATH 1105 Concurrency: None Co-requisite(s): None
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