Prerequisite courses must be completed prior to enrollment in all business courses. This course is for the study of various special topics and experimental course offerings at the undergraduate level in the Accounting program. The accounting cycle is presented as a general model for collecting and processing financial information. An introduction to financial accounting concepts with emphasis on financial statements, their components, and their inter-relationships. Accounting for corporations, non-corporate organizations, and financial statement analysis are introduced.
Emphasis is on analysis and decision-making.
An introduction to the concepts and tools associated with providing accounting information to management. The purpose of this course is to reinforce and expand the understanding of accounting concepts, principles, and procedures studied in Financial Accounting. Areas to be studied in depth include cash, receivables, inventory, plant and equipment, revenue recognition, and time value of money. This course provides the student with an in-depth study of accounting concepts, principles and procedures. This course provides an analysis of cost accounting principles and procedures.