ACC 201 Financial Accounting
An introduction to the theoretical framework of financial accounting,
including assumptions, principles, and doctrines. The components of
financial statements are analyzed and the preparation of those statements
normally included for financial reporting purposes is emphasized. The
student's performance is measured by his handling of accounting problems
and cases. Recommended for sophomores and juniors. This course is offered
in the fall semester.
Credits: 1
ACC 202 Management Accounting
An introduction to cost accounting, cost-volume-profit analysis, and the
influence of income taxes on business transactions. The understanding of
financial statements developed in Accounting 1 is applied for managerial
decision-making purposes. The student's performance is measured by his
handling of accounting problems and cases. Recommended for sophomores and
juniors. This course is offered in the spring semester.
Prerequisite: Accounting 201.
Credits: 1
