Offered fall, spring, summer. Managerial A continuation of Accounting 201, topics include accounting for corporations, liabilities, cash flow statements, cost accounting in a manufacturing environment, budgeting, and profit analysis for decision making. Lecture and laboratory. Offered fall, spring, summer. Accounting Systems and Concepts Accounting systems are introduced, with emphasis on the accounting cycle through the preparation of statements.
Students work with general ledger software and spreadsheet applications.
Lecture and laboratory. ACCT 201 and CIS 251. Offered fall and spring. External Reporting I Accounting concepts, standards, principles, and practices in financial reporting for business entities are studied. Topics include assets, liabilities, and stockholder equity.