Study of of accounting principles relating to management planning and control. Cost and budgetary procedures, revenues, and acquisitions. Accounting by Computer. 2 hours. An introduction to how to use the computer to analyze options, make decisions, and solve problems relating to the full accounting cycle. Includes adjusting and closing entries, inventory calculations, interest tables, depreciation schedules, etc.
Individual exercises emphasize the communication demands of accounting professionals.
Students work on an independent basis. 307 Intermediate Accounting I. 3 hours. Applies cooperative learning techniques to develop the students' ability to analyze more complex organization problems. A continuation of ACCT 307 with emphasis on liabilities and corporate equity measurement. 312 Cost Accounting.