This course provides a study of partnerships corporations, cost accounting, assets, theory, and interpretation of financial statements, with special emphasis on the managerial aspects of accounting. (3 lecture and 1 laboratory hours per week). Prerequisite: ACCT2301. [ CB5203015104]

Prerequisites:ACCT 2301 Corequisites: None Fees:Laboratory This course is a continuation of ACCT 2301. This course covers the theory and practice and principles of measuring, recording, reporting and interpreting financial data for business units with an emphasis on corporate organization, partnership accounting, manufacturing and managerial applications. Topics include corporate debt and equity financing, cash flow projections and analysis, financial statement analysis, process cost systems, cost behavior, budgeting, standard costs, decentralized/multi-plant operations, differential analysis and capital investments. (CIP 5203015104) Field of Study Curriculum for Business - For Business Majors: This course is fully transferable to any public 4-year university in the state of Texas.