ACCT 2003 Accounting for Small Businesses
A course designed for management personnel that will enable them to
acquire the knowledge and basic skills in bookkeeping, which are
needed for employment in service or trading concerns and other small
businesses. Will also prepare a person for financial accounting.
(LAS)
(3 credit hours, 48 lecture hours, 0 lab hours)
ACCT 2113 Financial Accounting [AC 201]
Basic principles of financial accounting. Emphasis is placed on
preparation and usage of the financial statements for corporations.
Coverage includes the analysis and recording of transactions
involving cash, accounts receivable, inventories, fixed assets,
bonds and capital stock as well as adjusting, closing and reversing
entries. (LAS)
(3 credit hours, 48 lecture hours, 0 lab hours)
ACCT 2213 Managerial Accounting [AC 201]
Introduction to managerial accounting. Analysis of cost behavior for
short- and long-term decision-making, budgeting, product cost
accumulation for planning and performance evaluation. Emphasis on
job order costing, process costing, cost-volume-profit analysis,
capital budgeting, standard costing, departmentalization, and
just-in-time analysis.
Prerequisite: ACCT 2113. (LAS)
(3 credit hours, 48 lecture hours, 0 lab hours)
ACCT 2773 Micro-Accounting with Integrated
Software
Introduction to computerized procedures used in accounting by
proprietorships, partnerships, and corporations to carry out
simulated accounting tasks with the accounting cycle and spreadsheet
software: accounts receivable, accounts payable, voucher system,
depreciation, inventory, merchandising, payroll, departmentalized
accounting, and financial statement analysis. Familiarity with the
keyboard is suggested.
Prerequisites: ACCT 2113 or ACCT 2003. (LAS)
(3 credit hours, 48 lecture hours, 0 lab hours)
