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ACCT 200 ELEMENTS OF ACCOUNTING I (4 credits)
Prerequisite: ACCT 102 or equivalent. Principles and concepts of the accounting cycle. Internal controls as needed for special journals, cash management, and inventories are presented along with an understanding of financial statements.
ACCT 205 ELEMENTS OF ACCOUNTING II (3 credits)
Prerequisite: ACCT 201. The introduction of modern cost accounting with insight and breadth regarding both the accountant's and the manager's roles in an organization.
ACCT 201 ELEMENTS OF ACCOUNTING II (4 credits)
Prerequisite: ACCT 200. Accounting for partnerships and corporations with special emphasis on accounting procedures for the assets and liabilities commonly found in business. Application of accounting concepts and techniques to managerial problems of planning, control, decision making.
ACCT 215 BUSINESS IN THE LEGAL ENVIRONMENT (3 credits)
Prerequisite: Sophomore standing. Consideration of the nature, formation, and application of law in general; emphasis on public law and regulation of business.