ACC 2100 — Financial Accounting
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Examines the development, objective, and purpose of financial statements. Emphasizes the preparation, analysis, and use of these statements to make operating, financial, and investment decisions. Covers the underlying methods, concepts, principles, and measurement theories. Topics include understanding the operating cycle, receivables, inventories, plant and equipment, intangible assets, liabilities, bonds, ownership, and stockholders’ equity. Special topics include the mathematics of present value theory, calculations, and applications.
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 2 | 48 | 60 | 80% | 6.0 |
| Spring 2026 | 2 | 36 | 60 | 60% | 12.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 0% · W 33% · Th 0% · F 0%
Common patterns: async (67% of sections), W (33% of sections) — in patterns, R means Thursday
Professors
Fall
- Cherise Douglas (60% of students)
- Akanksha Chadha (40% of students)
Spring
- Cherise Douglas (75% of students)
- Akanksha Chadha (25% of students)
Percentages are each professor's average share of the season's enrolled students in recent terms.
Unlocks
Courses that list ACC 2100 in their prerequisites.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app