ACCT4101

FOUNDATIONS OF FINANCIAL ACCT

This course is offered in a current or upcoming term. Check the official course schedule before registering.
Also listed under 1 other title
  • FINANCIAL ACCOUNTING
Department
Accounting
Terms offered
25
Data refreshed
Jun 30, 2026

Description

This course presents a comprehensive introduction to financial accounting concepts, generally accepted accounting principles, and the accounting framework. The course begins with an orientation to the basic financial statements that provide information to external parties for their decision making and the accounting information system that records transactions that are reflected in the statements. An emphasis is placed on proper recording and financial statement preparation and analysis. The major categories of the income statement, balance sheet, retained earnings statement, and the statement of cash flows are fully discussed. Note: MPA 3004 fulfills this course requirement for Pathway students.

Syllabi

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Offering history & forecast 2016–2026

2001
2026
Sections offered by academic year and season, with estimated offering chances for future years above the divider
YearFallSpringSummerIntersession
2030 2030 Fall: 68% chance, medium confidence. Offered in every fall term since 2018. Department course count rising about 3% per year. 2030 Spring: 64% chance, medium confidence. Offered in every spring term since 2018. 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: 13% chance, medium confidence. Offered in 1 of 6 intersession terms since 2020.
2029 2029 Fall: 67% chance, medium confidence. Offered in every fall term since 2017. 2029 Spring: 67% chance, medium confidence. Offered in every spring term since 2017. 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: 13% chance, medium confidence. Offered in 1 of 6 intersession terms since 2020.
2028 2028 Fall: 75% chance, medium confidence. Offered in every fall term since 2016. Section count rising about 1% per year over 3 terms. Department course count rising about 2% per year. 2028 Spring: 71% chance, medium confidence. Offered in every spring term since 2016. 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: 12% chance, medium confidence. Offered in 1 of 6 intersession terms since 2020.
2027 2027 Fall: 74% chance, medium confidence. Offered in every fall term since 2015. Section count rising about 1% per year over 4 terms. 2027 Spring: 74% chance, medium confidence. Offered in every spring term since 2016. Section count rising about 1% per year over 4 terms. 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: 12% chance, medium confidence. Offered in 1 of 6 intersession terms since 2020.
2026 2 sections 1 section Not offered No data for this term
2025 2 sections 1 section Not offered Not offered
2024 3 sections 1 section Not offered Not offered
2023 2 sections 2 sections Not offered Not offered
2022 3 sections 3 sections Not offered Not offered
2021 3 sections 1 section Not offered Not offered
2020 3 sections 2 sections Not offered 1 section
2019 3 sections 1 section Not offered No data for this term
2018 1 section 1 section Not offered No data for this term
2017 1 section 1 section Not offered Not offered
2016 2 sections 1 section Not offered No data for this term
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
  • Tue, 2:50 PM–5:50 PM Sackler Science Center S321 2026-1
  • Thu, 6:00 PM–9:00 PM Carlson Hall CH120 20262025
  • Tue, 6:00 PM–9:00 PM Carlson Hall CH120 2025-12016-2
  • Thu, 1:25 PM–4:25 PM Sackler Science Center S121 2020
  • Tue, 8:50 AM–11:50 AM Carlson Hall CH128 2019-1
  • Mon, Wed, 1:20 PM–2:50 PM Carlson Hall CH128 2019-2
  • Mon, Wed, 4:20 PM–5:50 PM Carlson Hall CH128 2019-3
  • Wed, 8:50 AM–11:50 AM Carlson Hall CH120 2016-1
2026–27 2 entries
Credit-bearing sections of ACCT4101, 2026–27
TermProfessorTypeCreditsEnrollmentCRN
Fall 2026Kyunghee YoonLecture1 6 of 25 enrolled20666
Fall 2026Zhihong WangOnline1 25 of 25 enrolled24068
2025–26 3 entries
Credit-bearing sections of ACCT4101, 2025–26
TermProfessorTypeCreditsEnrollmentCRN
Spring 2026Ye ZhuLecture1 21 of 30 enrolled30592
Fall 2025Zhihong WangLecture1 31 of 30 enrolled20666
Fall 2025Zhihong WangOnline1 27 of 30 enrolled24068
2024–25 4 entries
Credit-bearing sections of ACCT4101, 2024–25
TermProfessorTypeCreditsEnrollmentCRN
Spring 2025William W. DuLecture1 32 of 40 enrolled30592
Fall 2024Zhihong WangLecture1 39 of 40 enrolled20666
Fall 2024Dennis P. AvolaOnline1 26 of 40 enrolled20667
Fall 2024Zhihong WangOnline1 28 of 30 enrolled22928
2023–24 3 entries
Credit-bearing sections of ACCT4101, 2023–24
TermProfessorTypeCreditsEnrollmentCRN
Spring 2024Patrick A. DalyLecture1 38 of 40 enrolled30592
Fall 2023Zhihong WangLecture1 33 of 35 enrolled20666
Fall 2023Zhihong WangOnline1 26 of 35 enrolled20667
2022–23 5 entries
Credit-bearing sections of ACCT4101, 2022–23
TermProfessorTypeCreditsEnrollmentCRN
Spring 2023Inshik SeolLecture1 13 of 30 enrolled30592
Spring 2023Zhihong WangOnline1 21 of 30 enrolled31676
Fall 2022Zhihong WangLecture1 24 of 30 enrolled20666
Fall 2022Zhihong WangOnline1 17 of 30 enrolled20667
Fall 2022Dennis P. AvolaOnline1 24 of 30 enrolled20608
2021–22 6 entries
Credit-bearing sections of ACCT4101, 2021–22
TermProfessorTypeCreditsEnrollmentCRN
Spring 2022Inshik SeolLecture1 21 of 30 enrolled30592
Spring 2022Zhihong WangOnline1 23 of 30 enrolled31676
Spring 2022Dennis P. AvolaOnline1 33 of 33 enrolled31953
Fall 2021Dennis P. AvolaOnline1 23 of 40 enrolled25615
Fall 2021Zhihong WangLecture1 39 of 40 enrolled25616
Fall 2021Zhihong WangOnline1 36 of 40 enrolled24930
2020–21 5 entries
Credit-bearing sections of ACCT4101, 2020–21
TermProfessorTypeCreditsEnrollmentCRN
Spring 2021Inshik SeolOnline1 20 of 30 enrolled34899
Intersession 2020-21Inshik SeolOnline1 28 of 30 enrolled50075
Fall 2020Inshik SeolOnline1 38 of 40 enrolled25615
Fall 2020Inshik SeolOnline1 39 of 40 enrolled24930
Fall 2020Inshik SeolOnline1 16 of 40 enrolled25616
2019–20 5 entries
Credit-bearing sections of ACCT4101, 2019–20
TermProfessorTypeCreditsEnrollmentCRN
Spring 2020Inshik SeolLecture1 27 of 30 enrolled38197
Spring 2020Inshik SeolLecture1 30 of 30 enrolled34899
Fall 2019Robin L. OverwegLecture1 42 of 40 enrolled25615
Fall 2019Robin L. OverwegLecture1 43 of 40 enrolled25616
Fall 2019Robin L. OverwegLecture1 41 of 40 enrolled24930
2018–19 2 entries
Credit-bearing sections of ACCT4101, 2018–19
TermProfessorTypeCreditsEnrollmentCRN
Spring 2019Inshik SeolLecture1 18 of 30 enrolled34899
Fall 2018Inshik SeolLecture1 19 of 30 enrolled24930
2017–18 2 entries
Credit-bearing sections of ACCT4101, 2017–18
TermProfessorTypeCreditsEnrollmentCRN
Spring 2018Kyunghee YoonLecture1 16 of 30 enrolled34899
Fall 2017Inshik SeolLecture1 17 of 30 enrolled24930
2016–17 3 entries
Credit-bearing sections of ACCT4101, 2016–17
TermProfessorTypeCreditsEnrollmentCRN
Spring 2017Inshik SeolLecture1 7 of 30 enrolled34899
Fall 2016Ed A. Nelson IIILecture1 31 of 30 enrolled24930
Fall 2016Ed A. Nelson IIILecture1 33 of 30 enrolled24935
2015–16 3 entries
Credit-bearing sections of ACCT4101, 2015–16
TermProfessorTypeCreditsEnrollmentCRN
Spring 2016Ed A. Nelson IIILecture1 26 of 30 enrolled34899
Fall 2015Zhihong WangLecture1 26 of 30 enrolled24930
Fall 2015Ed A. Nelson IIILecture1 28 of 30 enrolled24935

No-credit sessions

No-credit sections of ACCT4101
TermProfessorTypeCreditsEnrollmentCRN
Fall 2001Dileep G. DhavaleLecture- Enrollment not recorded; capacity 4026147