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Sep 02, 2025
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ACCT 2030 - Accounting History & Theory
This course is a bridge between the introductory and more advanced courses in accounting. This course is intended to provide the student with both a conceptual and procedural foundation for the remainder of the student’s accounting coursework. It is designed to provide the student with four building blocks: mechanics of accounting; student of formats or major financial statements; why things are done the way they are in the accounting profession; and the Statement of Financial Accounting Concepts.
Prerequisites:
ACCT 1020 - Accounting II with a grade of “C” or better
Credits: 3
Lecture/Lab Hours: 3 lecture hrs/week
Comments: Prior to Spring 2005, ACCT 2030 was listed as Managerial Accounting.
General Education Requirement: None
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