Accounting (ACCT)
ACCT 2101 Principles of Accounting I
Prerequisite: Exemption from or completion of Learning Support Mathematics.
Credit Hours: (3-0-3).
A study of the underlying theory and application of financial accounting concepts.
ACCT 2102 Principles of Accounting II
Prerequisite: ACCT 2101.
Credit Hours (3-0-3).
A study of the underlying theory and application of managerial accounting concepts.
ACCT 2103 The Accounting Cycle
Prerequisite: ACCT 2101.
Credit Hours: (1-1-1).
A study of the accounting cycle from posting of original journal entries to the preparation of the trial balance, balance sheet, income statment, and statement of retained earnings. A combination of lecture and hands-on applications of computerized accounting systems will be used throughout the course.