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Accounting Course Descriptions

Catalog and Student Handbook

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ACC 211: Principles of Accounting I (4 cr.) — Introduces accounting principles with respect to financial reporting. Demonstrates how decision makers use accounting information for reporting purposes. Focuses on the preparation of accounting information and its use in the operation of organizations, as well as methods of analysis and interpretation of accounting information. Prerequisite: MTE 1-4 or satisfactory score on an appropriate proficiency examination. Lecture 4 hours per week.

ACC 212: Principles of Accounting II (3 cr.) — Introduces accounting principles with respect to cost and managerial accounting. Focuses on the application of accounting information with respect to product costing, as well as its use within the organization to provide direction and to judge performance. Prerequisite: ACC 211. Lecture 3 hours per week.

ACC 215: Computerized Accounting (3 cr.) — Introduces the computer in solving accounting problems. Focuses on operation of computers. Presents the accounting cycle and financial statement preparation in a computerized system and other applications for financial and managerial accounting. Prerequisite: Completed ACC 211 or equivalent. Lecture 3 hours per week.

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