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ACC 202 Financial Accounting Information

ACC 202 introduces and focuses on the external financial reporting of enterprises. The course examines the creation, flow and analysis of enterprise financial information, including the income statement, balance sheet, statement of retained earnings and cash flow statement in accordance with accepted accounting principles. Students conduct introductory Internet research on published company financial information.

Credit Hours: 4

Prerequisites

MAT 150 or higher, ITM 200, BUS 101.

ACC 203 Managerial Accounting

ACC 203 focuses on the concepts, systems, procedures and decision models that help managers analyze, interpret and improve business results. Managerial accounting encompasses various systems for calculating the cost of a product or service; tools for the evaluation of business segments; models for making decisions concerning a variety of special decisions; planning and budgeting for operations and capital items; and exposure to ethical norms and dilemmas in the context of accounting and finance. The course includes Excel spreadsheet applications.

Credit Hours: 4

Prerequisites

ACC 202, MAT 150 or higher.