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Accounting

Click on the course description to view the Student Learning Outcomes.

ACCT 102  | FUNDAMENTALS OF ACCOUNTING  (3 credits)
Basic principles of partnership accounting and the accrual basis of accounting.

ACCT 200 | ELEMENTS OF ACCOUNTING I  (3 credits)
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 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.  

ACCT 205 | COST ACCOUNTING  (3 credits)
Prerequisite: ACCT 201. The introduction of modern cost accounting within sight and breadth regarding both the accountant's and the manager's role in an organization.

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.

ACCT 231 |  INCOME TAX PROCEDURES  (3 credits)
Federal income tax relating to individuals and partnerships.