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Course Descriptions - Accounting

PRIN OF ACCOUNTING I
ACCT&201 Fall Winter 5.0 Credits
55 hours of lecture
Accounting theory and practice including the entire accounting cycle,the structure and interpretation of accounts and financial statementswith applications to managerial decisions. Prerequisite: Eligibilityfor ENGL& 101 and MATH 095 or consent of Instructional Unit. FormerlyBUS 231. [SE]

PRIN OF ACCOUNTING II
ACCT&202 Winter Spring 5.0 Credits
55 hours of lecture
Continuation of ACCT& 201 with emphasis on payroll, partnership and corporation accounting, statement of cash flow, analysis and interpretation of financial statements. Prerequisite: A grade of "C" or better in ACCT& 201. Formerly BUS 232. [SE]

PRIN OF ACCOUNTING III
ACCT&203 Fall Spring 5.0 Credits
55 hours of lecture
Continuation of ACCT& 201 with emphasis on responsibility and departmental accounting, manufacturing operations, cost accounting, budgetingand standard costs, cost-volume-profit analysis, incremental analysisand capital budgeting. Prerequisite: A grade of "C" or better in ACCT& 201. Formerly BUS 233. [SE]



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