Accounting (South Campus) (ACC)

ACC 200C    Introductory Accounting—Financial    3 Hours

Introduction to the basic accounting theories, concepts and principles used in gathering and reporting financial data of a business organization. Course focuses on the information provided to external users through financial statements. Emphasis is placed on preparing the statements, examining the statements' components, and interpreting the information reported.

Prerequisite(s): (MATH 116 or MATH 117 or MATH 126 or MATH 136 or MATH 119 or MATH 109 or MATH 118 or MATH 120 or MATH 116E or MA 109C or MA 116C or MA 117C)

Recent Term(s) Offered: spring 2020; summer 2020; fall 2020; spring 2021; summer 2021; fall 2021; fall 2022

ACC 201C    Introductory Accounting-Managerial    3 Hours

Introduces accounting concepts, practices, and tools for managerial decision making. This course is designed to provide an understanding of how financial and non-financial data are used in decision making and control. Topics typically include activity-based costing, cost behavior, job-order costing, process costing, cost-volume-profit analysis, flexible budgeting, relevancy costing, departmental cost allocation, and profit planning.

Prerequisite(s): (ACCT 200 or ACC 200C)

Recent Term(s) Offered: spring 2020; summer 2020; fall 2020; spring 2021; summer 2021; fall 2021; fall 2022