A grade of C or higher must be presented on the graduation application for each upper-level course in the major. Course prerequisites are strictly enforced. Degree status is defined as formal admission to the university as a degree-seeking student. Survey of financial accounting. The accounting model, transaction analysis, and the accounting cycle are introduced.
Special attention is directed to statement preparation.
Survey of managerial accounting. Special attention is directed to the use of accounting information in managerial decision making. Completion of at least 48 credits including a grade of C or better in ACCT 202, MIS 201. An introductory, practical approach to understanding and creating efficient accounting information systems that focuses on a conceptual basis for transaction processing. Manual handling and processing of transactions in revenue, expenditure, payroll, and inventory cycles serves as a platform for developing and manipulating accounting information within a computerized transaction-processing and electronic database environment.