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ACC 101- 101EC Concepts of Financial Accounting (3 credits)

An introduction to the discipline of accounting from a user’s perspective. Emphasis is on how accounting information and financial statements are used in business decisions, particularly in decisions by people outside the organization. Students will access corporate websites to retrieve and analyze externally published financial information of publicly traded companies. ACC 101EC must be taken with ACC 101, satisfactory completion of this Excel competency component carries with it an additional credit hour.