ACC 201 A further development of the practical aspects of accounting, illustrating accepted methods of recording issuances of various types of stock for corporations and various capital accounts. The use of costs in business planning, control and management decision making. Emphasis is placed on the identification and analysis of relevant costs in specific decision making situations. This course is offered only to students in the Accelerated Program completing prerequisites for the M.B.A. program . See also BUA 322 .
Emphasis is on financial accounting topics, with concentration on the uses of financial information.
A study in the control and cost of materials, direct labor and other elements of cost involved in industrial productions with special emphasis on cost systems and reports. Practice sets may be used. Practice sets may be used. Governmental Accounting A study of the principles and procedures of fund accounting as used by governmental, educational, and other non-profit or public funded entities. I A study of tax laws and regulations in relation to their underlying principles.