May 26, 2026  
2025-2026 Catalog 
    
2025-2026 Catalog

BU 120 - Introduction to Accounting


Credit Hours: 3

This is a course with dual emphasis. It acclimates the student to accounting principles starting with the journal and ending with the balance sheet and income statement. It also acts as a refresher course as it deals with the in-depth mathematical calculations involved in financial accounting.

Course Outcomes
Upon completion of this course, the student will be able to:

  1. demonstrate basic, measurable competency in bookkeeping and elementary accounting, including journalizing, posting, and statement preparation.


F/S (C, N, S)