ACG 2021 - Financial Accounting Principles ACG 2021 - Financial Accounting Principles Emphasis placed on the analysis of business transactions and the evaluation of the effects on the operation of the enterprise. The method of instruction is shifted from ”how to do it” to ”why it is done and what it means.” Addresses basic logic and principles associated with preparation and/or critical evaluation of accounting information. Semester Hours: 3 credit hours Semester all, Spring, Summer Fees: None Course Designations: College Transfer