An honors course, ACCT 2002, is also available.Prereq.:MATH 1021 or equivalent.Credit will not be given for both this course and ACCT 2000 or ACCT 2002. Required of all students in the E. J. Ourso College of Business. Students in nonbusiness curricula are advised to enroll in ACCT 2000 if they are given the option of ACCT 2000 or ACCT 2001, unless they plan to pursue a business degree at a subsequent date. Financial accounting with emphasis on knowledge required for completion of the accounting cycle, including income measurement and financial statement preparation; accounting for current and plant assets, current and long-term liabilities, stockholders’ equity, and cash flows.