Department of Business and Information Systems Description of Courses Accounting AC 220-221 Principles of Accounting I-II 3-3 hours This course presents fundamental accounting concepts, theories, and procedures. Both accounting principles and practice are emphasized so that students can obtain an understanding of the sources of financial information and the uses of such information. Lab required.
AC 325-326 Intermediate Accounting I-II 3-3 hours Further in-depth analysis and discussion of intermediate financial accounting theories, concepts, and procedures. Emphasis is also placed on recent developments in accounting evaluation and reporting practices. The course material is preparatory for the CPA examination.
Lab required. Prerequisite: AC 221. AC 330 Managerial Accounting 3 hours This course is designed to show students how accounting can help to solve problems that confront those who are directly responsible for the management of an enterprise.
Students learn to interpret and apply accounting data in planning and controlling business activity. Lab required. Prerequisite: AC 221.
AC 341 Cost Accounting 3 hours Emphasis is placed on the determination and control of costs. Students learn to assemble and interpret cost data for the use of management in controlling current operations and planning for the future. The course presents the theory and practice for job order, process, and standard cost systems.
Prerequisite: AC ... more. less.