Accounting (AC)

 

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IO = Infrequently Offered

 

AC      0201

Financial Accounting

3 Credit Hours

Prerequisite:

None

An introduction to financial accounting concepts with emphasis on financial statements, their components, and their inter-relationships.  Emphasis is on how individual transactions affect the financial statements.

 

AC      0202

Managerial Accounting Lab

2 Credit Hours

Co-requisite:

AC  0503  Managerial Accounting

Intensive work on problem solving and critical thinking exercises for students enrolled in Managerial Accounting.  Course is offered on a pass/fail basis.

 

AC      0503

Managerial Accounting

3 Credit Hours

Prerequisite:

Financial Accounting

An introduction to the concepts and tools associated with providing accounting information to management.  Major topics include:  cost behavior, cost estimation, cost accumulation and assignment, budgeting, and the uses of accounting information for making decisions.

 

AC      0508

Financial Accounting Lab

2 Credit Hours

Co-requisite:

AC  0201  Financial Accounting

Intensive work on problem solving and critical thinking exercises for students enrolled in Financial Accounting.  Course is offered on a pass/fail basis.

 

AC      0516

Computer Accounting

3 Credit Hours

Prerequisite:

AC  0201  Financial Accounting or OE  0523  Bookkeeping

Provides students the opportunity to learn to work with accounting software and to interpret financial information in the form of computer printout.

 

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March07