Clarkie Catalog

ACCT101

PRINCIPLES OF ACCOUNTING

This course is offered in a current or upcoming term. Check the official course schedule before registering.
Also listed under 2 other titles
  • DISC: PRINCIPLES OF ACCOUNTING
  • DISC: PRIN OF ACCOUNTING
Department
Accounting
Terms offered
11
Data refreshed
Sep 1, 2026

Description

This course presents the theory and techniques of financial accounting. The course develops students' understanding of accounting information as a basis for financial statement analysis and decision making, as well as the environment in which such information is developed and used. The course structure includes readings, lectures, discussions, and problem-solving. Topics include accrual basis accounting, transaction analysis, the accounting cycle, basic accounting ethics, and the preparation and analysis of financial statements (income statement, balance sheet, and statement of cash flows) for service, merchandising, and manufacturing companies. The course also includes AI-based projects designed to develop students' questioning and critical evaluation skills through the use of AI-generated accounting responses. Students must also register for a required discussion section with this course.

Syllabi

Sign in with your @clarku.edu email to view syllabi.

Offering history & forecast 2021–2026

2021
2026
Sections offered by academic year and season, with estimated offering chances for future years above the divider
YearFallSpringSummerIntersession
2030 2030 Fall: 64% chance, medium confidence. Offered in every fall term since 2021. Department course count rising about 3% per year. 2030 Spring: 57% chance, low confidence. Offered in every spring term since 2022. Department course count rising about 10% per year. Department faculty is about 11% below its recent average. 2030 Summer: 7% chance, medium confidence. Offered in 0 of 9 summer terms since 2018. 2030 Intersession: 8% chance, medium confidence. Offered in 0 of 6 intersession terms since 2020.
2029 2029 Fall: 71% chance, medium confidence. Offered in every fall term since 2021. Section count rising about 51% per year over 2 terms. 2029 Spring: 69% chance, low confidence. Offered in every spring term since 2022. Section count rising about 41% per year over 2 terms. Department course count rising about 6% per year. Department faculty is about 13% below its recent average. 2029 Summer: 6% chance, medium confidence. Offered in 0 of 10 summer terms since 2017. 2029 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2028 2028 Fall: 78% chance, medium confidence. Offered in every fall term since 2021. Section count rising about 28% per year over 3 terms. Department course count rising about 2% per year. 2028 Spring: 72% chance, low confidence. Offered in every spring term since 2022. Section count rising about 5% per year over 3 terms. Department course count rising about 4% per year. Department faculty is about 15% below its recent average. 2028 Summer: 5% chance, medium confidence. Offered in 0 of 11 summer terms since 2016. 2028 Intersession: 7% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2027 2027 Fall: 78% chance, medium confidence. Offered in every fall term since 2021. Section count rising about 19% per year over 4 terms. 2027 Spring: 66% chance, low confidence. Offered in every spring term since 2022. Department course count rising about 3% per year. Department faculty is about 15% below its recent average. 2027 Summer: 5% chance, high confidence. Offered in 0 of 12 summer terms since 2015. 2027 Intersession: 6% chance, medium confidence. Offered in 0 of 7 intersession terms since 2017.
2026 4 sections 2 sections Not offered No data for this term
2025 2 sections 1 section Not offered Not offered
2024 2 sections 2 sections Not offered Not offered
2023 2 sections 2 sections Not offered Not offered
2022 2 sections 1 section Not offered Not offered
2021 2 sections Not offered Not offered Not offered
Forecast Under 15% 15–39% 40–69% 70–89% 90%+ Not enough history
Fall Spring Summer Intersession Darker means more sections Not offered No data for term

Future estimates combine recent offering frequency with detected multi-year cycles. Hover a cell for confidence and evidence; low-confidence estimates are marked with ~.

Meeting times

Most recent first
  • Mon, Thu, 1:25 PM–2:40 PM ASEC303 2026-22026-52026-12025-22024-12024-1 +5 more Also offered in Fall 2023, Spring 2023, Fall 2022, Spring 2022, Fall 2021
  • Mon, Thu, 2:50 PM–4:05 PM ASEC303 2026-32026-32025-42025-12024-22023-2
  • Fri, 10:00 AM–10:50 AM Carlson Hall CH120 2026-12025-12022-1
  • Fri, 11:00 AM–11:50 AM ASEC304 2026-62024-2
  • Fri, 12:00 PM–12:50 PM ASEC304 2026-42025-3
  • Fri, 10:00 AM–10:50 AM JC101 2026-42021-2
  • Fri, 9:00 AM–9:50 AM JC101 2026-2
  • Fri, 11:00 AM–11:50 AM JC101 2025-22024-32023-32023-42022-2
Credit-bearing sections of ACCT101
TermProfessorTypeCreditsEnrollmentCRN
Fall 2026Carole JeffcoatLecture1 Enrollment not recorded; capacity 2025071
Fall 2026Michael J. LynchLecture1 30 of 30 enrolled21250
Fall 2026Da WuLecture1 14 of 30 enrolled21251
Fall 2026Da WuLecture1 28 of 30 enrolled25035
Spring 2026Michael J. LynchLecture1 28 of 30 enrolled31621
Spring 2026Michael J. LynchLecture1 31 of 30 enrolled34624
Fall 2025Michael J. LynchLecture1 33 of 30 enrolled21250
Fall 2025Da WuLecture1 32 of 30 enrolled21251
Spring 2025Da WuLecture1 39 of 35 enrolled31621
Fall 2024Da WuLecture1 21 of 30 enrolled21251
Fall 2024Michael J. LynchLecture1 31 of 30 enrolled21250
Spring 2024Michael J. LynchLecture1 30 of 30 enrolled31621
Spring 2024Michael J. LynchLecture1 31 of 30 enrolled32557
Fall 2023Michael J. LynchLecture1 31 of 30 enrolled21250
Fall 2023Michael J. LynchLecture1 30 of 30 enrolled21251
Spring 2023Michael J. LynchLecture1 33 of 30 enrolled32557
Spring 2023Michael J. LynchLecture1 31 of 30 enrolled31621
Fall 2022Michael J. LynchLecture1 30 of 30 enrolled21250
Fall 2022Michael J. LynchLecture1 26 of 30 enrolled21251
Spring 2022Michael J. LynchLecture1 31 of 30 enrolled31621
Fall 2021Michael J. LynchLecture1 27 of 30 enrolled28438
Fall 2021Michael J. LynchLecture1 30 of 30 enrolled28437

No-credit sessions

No-credit sections of ACCT101
TermProfessorTypeCreditsEnrollmentCRN
Spring 2026Michael J. LynchDisc/Dialog/Case Stds/Exercise- 27 of 30 enrolled34625
Spring 2026Michael J. LynchDisc/Dialog/Case Stds/Exercise- 32 of 30 enrolled32725
Spring 2025Da WuDisc/Dialog/Case Stds/Exercise- 39 of 35 enrolled32725
Spring 2024Michael J. LynchDisc/Dialog/Case Stds/Exercise- 27 of 30 enrolled32725
Spring 2024Michael J. LynchDisc/Dialog/Case Stds/Exercise- 34 of 30 enrolled32726
Fall 2023Michael J. LynchDisc/Dialog/Case Stds/Exercise- 30 of 30 enrolled21252
Fall 2023Michael J. LynchDisc/Dialog/Case Stds/Exercise- 31 of 30 enrolled21253
Spring 2023Michael J. LynchDisc/Dialog/Case Stds/Exercise- 32 of 30 enrolled32725
Spring 2023Michael J. LynchDisc/Dialog/Case Stds/Exercise- 32 of 30 enrolled32726
Fall 2022Michael J. LynchDisc/Dialog/Case Stds/Exercise- 31 of 30 enrolled21252
Fall 2022Michael J. LynchDisc/Dialog/Case Stds/Exercise- 25 of 30 enrolled21253
Fall 2021Michael J. LynchDisc/Dialog/Case Stds/Exercise- 27 of 30 enrolled28441
Fall 2021Michael J. LynchDisc/Dialog/Case Stds/Exercise- 30 of 30 enrolled28440