Special Interest 1-3 cr. Course is designed to address a variety of subjects required to meet the needs of lifelong learning students. Not available for transfer nor applicable as an elective. ACCT 201 . Fundamentals of Accounting I 4 cr.
Emphasis is on the sole proprietorship, including both service and merchandising entities.
ACCT 202 . Fundamentals of Accounting II 4 cr. This course begins with the accounting for partnerships and corporations, long-term investments and debt, statement of cash flows, and financial statement analysis. This is followed by a study of managerial accounting including cost flows, behavior, allocations and control, including standards and variance analysis, product costing using job order and process systems, and operating and capital budgeting. ACCT 201 or equivalent.