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, 2010.
Credits: 1
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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 201 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, 2011.
Prerequisite: Accounting 201.
Credits: 1
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