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ACC 251
Financial Accounting I
(For Acc. & Fin. Majors) A survey of accounting principles, concepts and procedures. Includes financial statements, information processing cycle, voucher system, receivables, inventory costing methods, plant and equipment, and intangibles.
ACC 252
Financial Accounting II
(Continuation of Acc. 251 for Acc. and Fin. Majors) A study of accounting principles relevant to payroll accounting liabilities, partnerships, corporations and investments. Also, techniques required in compiling and interpreting data to be used in decision making including funds flow, budgeting and cost analysis. The use of computers in accounting will be introduced.
ACC 253
Financial Accounting
(For non-accounting majors) A survey of the topics in Acc. 251 and 252. Coverage is directed toward the reporting of financial information to interested parties.
ACC 254
Managerial Accounting
(Continuation of Acc. 253 for non-accounting majors) Accounting techniques required in compiling and interpreting selected data for decision making. Includes such areas as cash and working capital flows, profit planning, statement analysis, capital investment decisions, planning and controlling operations.
ACC 472
Advanced Accounting II
(Prerequisite: Acc. 362) A study of the theories and promulgated standards of accounting related to international operations, partnerships, estates and trusts, installment sales, consignments, SEC reporting, and interim financial reporting.
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