University Offices Undergraduate Course Descriptions Requirements for majors are listed under Major Requirements for Undergraduate Programs . Students needing further information should consult the Department Head.
Emphasis is placed on the understanding of accounting data from the user's point of view.
There is thus emphasis on analysis and interpretation of accounting data and understanding the accounting concepts needed in making internal management decisions and the business decisions necessary to function effectively in the business world. ACCT 102 is a continuation of ACCT 101. The course builds upon the fundamental accounting principals given in ACCT 101 and 102 and gives students the necessary foundation to proceed to the intermediate level. The course covers basic Balance Sheet and Profit and Loss accounts in depth. It covers Partnerships and Corporations and introduces students to more advanced topics including budgeting, cost accounting, cash flows, etc.