Accounting (ACC)
ACC 133 Basic Accounting (3 credits)
Prerequisites: C or better in MATH 102 or BIT 106 and BUS 101
This course provides an orientation to the field ofaccounting and emphasizes the techniques of double-entrybookkeeping: journalizing, posting, adjusting, closing entries and financial statement preparation. This course is a preparatory course for Financial Accounting (ACC 250). Course may not transfer.
ACC 250 Financial Accounting (3 Credits)
Prerequisite: C or better in ACC 133 or BUS 131 and BUS 101
Examines the theory and practice of accounting applicableto recording, summarizing, and reporting of businesstransactions for external uses. Topics include asset valuation, revenue and expense recognition, andappropriate accounting for various asset, liability, and capital accounts.
ACC 251 Managerial Accounting (3 Credits)
Prerequisite: C or better in ACC 250
Introduces students to accounting for corporations and anintroduction to methods for evaluating financialperformance, including cost accounting, budgeting, break-even analysis, ratio analysis, and sources and uses of cash.