200

ACCT 201 Principles of Financial Accounting

A study of the nature and purpose of accounting in modern business organizations with emphasis on business income and financial position measurement. At least sophomore standing required for enrollment.

3

ACCT 202 Principles of Managerial Accounting

A study of the objectives, preparation and uses of managerial accounting information. Emphasis is on the measurement, allocation, and reporting of costs to identify and solve business problems.

3

Prerequisites

ACCT 201

ACCT 250 Accounting Processes

The course examines the relationship between economic events and the accounting view of those events. It emphasizes business processes, double-entry bookkeeping, and computer-based accounting information systems.

3

Prerequisites

ACCT 202 and (CSIT 104 or CSIT 151) or BUAD 161

Corequisites

ACCT 301