ACG 2021 - Financial Accounting 3 Credit Hours (Fall) This course is an introduction to financial accounting specializing in the processes and principles used to prepare financial statements. The course emphases management's use of accounting information with an emphasis on the purpose and content of the basic financial statements including the preparation of statements as well as interpreting information for decision making. NOTE: ACG 2021 Financial Accounting is a combination of ACG 2001 Accounting I and ACG 2011 Accounting II.