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Virginia Tech

ACIS-2116: 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

Prerequisites: ACIS-2115

Required By: ACIS-4214, BIT-3414, HTM-3444

Corequisites: N/A

Crosslist: N/A

Repeatability: N/A

Sections Taught: 537

Average GPA: 2.69 (B-)

Strict A Rate (No A-) : 14.55%

Average Withdrawal Rate: 4.59%

Cintia M Easterwood201614.2%34.7%35.8%7.7%3.2%4.4%2.48163
Lynn A Almond201516.5%40.2%33.2%6.2%2.0%1.9%2.6270
Jason P Sharp202035.5%38.8%19.1%2.1%1.1%3.4%3.0762
Eric A Martin202424.5%37.2%24.2%5.2%2.2%6.8%2.80109
James G Jenkins201112.2%40.2%34.5%9.1%3.0%1.0%2.5026
Jennifer H Williams201917.7%26.9%30.4%7.6%0.8%16.8%2.596
Christopher M Sherman201925.5%44.1%21.3%3.2%0.9%5.1%2.926
Frank F Galer202333.6%34.0%23.3%2.3%1.5%5.5%2.9810
Carissa L Malone201721.5%46.1%27.4%3.7%1.3%0.0%2.822
Du Pon Staff Watanabe201926.3%41.1%19.2%6.9%1.4%5.1%2.886
Staff Killough200722.5%45.0%30.0%0.0%2.5%0.0%2.831
Trent S Henke201716.7%31.1%32.1%6.3%2.0%11.9%2.586
Kevin J Hale201937.0%40.5%16.2%2.1%0.3%4.0%3.146
Rebecca J Wetmiller201926.6%37.6%22.0%3.5%1.2%9.0%2.896
Brooke D Beyer201428.1%40.2%24.1%5.6%1.3%0.7%2.824
Lijun Lei201717.9%32.1%27.8%3.2%1.0%18.0%2.675
Staff Stancill201510.2%27.1%33.8%4.3%0.9%23.7%2.542
Lynette I Wood201036.7%35.3%21.7%4.6%1.7%0.0%2.995
Dana P Garner202417.3%36.6%28.1%8.9%6.0%3.1%2.502
Bryant W Demere201240.0%40.0%20.0%0.0%0.0%0.0%3.321
Debra A Salbador201419.9%42.7%37.5%0.0%0.0%0.0%2.832
Dianna Ross201119.3%38.7%34.2%6.3%1.6%0.0%2.714
Robert M Brown200914.4%33.0%36.5%11.7%4.4%0.0%2.4011
Pon Adam W Du202128.5%52.4%19.0%0.0%0.0%0.0%3.051
Reza Barkhi201116.1%33.1%41.0%7.4%2.1%0.0%2.542
John A Brozovsky201416.2%33.1%40.4%7.8%2.5%0.0%2.526
Jennifer A Parlier201821.6%33.2%23.7%4.6%3.2%13.7%2.772
Eugene S Johnson202065.4%26.9%3.8%0.0%0.0%3.8%3.581
Jonathan M Truelson201716.2%44.2%25.6%10.0%0.0%4.0%2.692
Nadia A Rogers201617.5%25.5%36.5%2.3%0.0%18.3%2.713
James O Hicks201012.7%29.4%32.3%10.3%3.8%11.5%2.412
James A Yardley20120.0%50.0%41.7%8.3%0.0%0.0%2.321
Joseph R Rakestraw201526.5%48.7%24.8%0.0%0.0%0.0%3.042

Grade Distribution Over Time