ACCT 3100 - Foundations of Accounting**

Credit Hours: 3

Description: Development of foundational skills required for professional accountants including an accounting practice set, review of the accounting cycle, study of the form and content of published corporate financial statements, financial accounting standards, the time value of money, and introduction to the application of MS Excel in accounting. PREREQUISITE: MIS 2749 and (ACCT 2010 with a B- or better)