COURSE DESCRIPTIONS: ACCT - Accounting

ACCT 2301. PRINCIPLES OF ACCOUNTING I - FINANCIAL (3-0-3) 5203015104
Accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing. Prerequisite: 24 semester hours credit, or permission of the instructor. Assessment Levels: R3, E2, M2.

ACCT 2302. PRINCIPLES OF ACCOUNTING II - MANAGERIAL (3-0-3) 5203015104
Continuation of accounting concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements and asset and equity accounting in proprietorships, partnerships and corporations. Introduction to cost behavior, budgeting, responsibility accounting, cost control and product costing. Prerequisite: ACCT 2301. Assessment Levels: R3, E2, M3.

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