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Virginia Tech

ACIS-2115: Principles of Accounting

Description: Introduction to financial and managerial accounting. 2115: Emphasis on the financial accounting cycle. Discusses accounting information uses, fraud, and internal controls. Analysis of financial statement elements: assets, liabilities, stockholders’ equity, revenues, and expenses. 2116: Emphasis on budgeting and accounting information decision-making. Discusses management accounting and cost concepts. Use of job order costing and cost value profit relationships. Use of variable costing and segment reporting. Create external financial reporting documents.

Pathways: N/A

Course Hours: 3 credits

Corequisites: ACIS-1504

Crosslist: N/A

Repeatability: N/A

Sections Taught: 658

Average GPA: 2.65 (B-)

Strict A Rate (No A-) : 14.35%

Average Withdrawal Rate: 4.60%

Lynn A Almond202421.2%38.0%27.8%4.6%2.8%5.6%2.71379
Frank F Galer202350.2%32.5%12.9%0.6%1.9%1.8%3.286
Gregory Kogan202427.2%33.5%25.5%3.0%2.4%8.4%2.855
Cintia M Easterwood201113.9%30.9%35.3%11.6%5.0%3.3%2.36145
Dana P Garner201818.9%39.7%25.3%4.4%2.9%8.8%2.682
Nadia A Rogers202140.9%38.1%14.1%2.6%1.3%3.0%3.1510
Randal J Gatzke202234.7%36.3%22.6%1.5%1.2%3.8%3.028
Jean M Lacoste202343.7%24.4%15.7%3.2%5.3%7.7%3.0417
James A Yardley201217.4%40.1%34.0%5.8%2.5%0.2%2.6261
Robert M Brown201318.8%44.0%26.9%4.4%2.6%3.3%2.727
Ryan S Hamilton202423.8%42.2%20.5%2.5%3.2%7.8%2.863
John J Maher202233.3%33.3%17.8%2.2%2.2%11.1%3.011
Matthew A Cobabe202420.3%39.8%30.1%1.9%0.0%8.0%2.824
Jacob L Shortt202425.3%35.2%27.0%5.3%0.6%6.5%2.851
John A Brozovsky200814.0%32.0%30.0%12.5%11.4%0.0%2.253
Rosalind N Cranor200436.4%36.6%17.0%3.5%6.6%0.0%2.933
Weiguo Fan201110.0%26.1%24.8%8.7%3.4%27.0%2.422
Samuel A Hicks200540.9%18.2%40.9%0.0%0.0%0.0%2.951

Grade Distribution Over Time