ACCT 115
Fundamentals of Financial Accounting. 3 credits, 3 contact hours
New Jersey Institute of Technology · UGRD · Fall 2026
Catalog description
Restrictions: Business and fintech majors except with permission of MTSM undergraduate advisor. This is an introductory-level financial accounting course designed to develop fundamentals of financial accounting. This course will help students develop skills in applying financial accounting principles to record basic economic transactions, summarize and present such transactions in financial statements as well as to analyze reported accounting information from a user's perspective to make informed financial decisions. Students will also learn to appreciate accounting as a dynamic, changing discipline rather than an inflexible set of rules.
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