Recommended Course Sequence for a Major in Accounting First Semester Second Semester ENG 101 Composition or 4 ENG 101 Composition or 4 Distribution Requirement 3 Distribution Requirement 3 CS 115 Computers and App. First Semester Second Semester ENG 101 Composition or 4 ACC 101 Financial Acc 3 Distribution Requirements 3 ENG 101 Composition or 4 CS 115 Computers and App. ACC 102 . ACC 203 . I Three credits A study of the financial accounting and reporting system.
Emphasis is placed on how basic standards and procedures relate to the accounting system as a whole.
The course topics include an understanding of accounting information systems, summarizing techniques, spreadsheet procedures, extensive computer applications, and financial statement preparation based on current accounting concepts, standards, and principles. ACC 204 . A study of the accounting standards applicable to all the corporate balance sheet accounts and their related counterparts that result in revenue and expense recognition on the income statement and statement of retained earnings. Included in this study will be a complete analysis and review of cash and receivables, inventories and cost of goods sold, plant and depreciation, intangibles and amortization, current and long-term liabilities, and stockholders' equity. Each category reviewed will include conceptual considerations, technical account procedures, and the necessary and appropriate disclosure within the body of the financial statements and the related accounting schedules and footnotes.