Accounting theory and practice including the entire accounting cycle, the structure and interpretation of accounts and financial statements with applications to managerial decisions. Formerly BUS 231. Credit not allowed for both BUS 231 and ACCT& 201. Prerequisite: Eligibility for ENGL& 101 (ENGL 101) and MATH 095 or consent of Instructional Unit. [SE]

Continuation of ACCT& 201 with emphasis on payroll, partnership and corporation accounting, statement of cash flow, analysis and interpretation of financial statements. Prerequisite: A grade of "C" or better in ACCT& 201 (BUS 231). FormerlyBUS 232. Credit not allowed for both BUS 232 and ACCT& 202. [SE]

Continuation of ACCT& 201 with emphasis on responsibility and departmental accounting, manufacturing operations, cost accounting, budgeting and standard costs, cost-volume-profit analysis, incremental analysis and capital budgeting. Formerly BUS 233. Credit not allowed for both BUS 233 and ACCT& 203. Prerequisite: A grade of "C" or better in ACCT& 201(BUS 231). [SE]

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.

Multiple different courses may qualify as transferable. Check with the institution for definitive transfer information.

[ACCT 2301] (3:3:0) Prerequisite: 2.75 GPA, sophomore standing, and a C or better in any college-level mathematics course. Concepts and terminology of accounting and financial reporting for modern business enterprises and the relationships between accounting information and business activities.

[ACCT 2302] (3:3:0) Prerequisite: 2.75 GPA and ACCT 2300. Uses of accounting information for planning decisions about products and services, activities and processes, suppliers and customers, organizational subunits, and time periods as these relate to organizations in changing environments.