Microcomputer laboratory setting reinforces lecture material from ACC 212 through computerized practice sets. 301 Managerial Accounting 3 hrs. Uses of accounting information for management decision making are emphasized. 307 Accounting Information Systems 3 hrs. Design, operation, and analysis of accounting information systems with respect to data input, processing, storage, recall, security, internal control, and the audit trail.
Emphasis is on computer-oriented systems.
I 3 hrs. Financial accounting principles and practices. Introduction to theoretical concepts of professional organizations and their contributions to accounting thought and practice. Review of the accounting process, culminating in the basic financial statements. Concepts of present and future value, as well as the asset side of the balance sheet, are covered in depth.