ACCT 223
Principles of Accounting II · 3 credits · Fall 2026
Requirements
Prerequisite: ACCT 121. Not open to students currently enrolled in ACCT 121 Fall session 2
About this course
This is the second course in a two-part sequence. Building on Principles of Accounting I, it further develops issues related to accounting for assets and liabilities. Students learn the accounting meaning of equity and its significance to a business. They add to their knowledge of financial statements by learning how to analyze and interpret the information contained therein.
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