Accounting (ACCT)

PRINCIPLES OF ACCOUNTING I
ACCT&201 5 Credits/Units

55 hours of lecture

Prerequisite: Eligibility for ENGL 101 and MATH 095 or MATH 096 or consent of Instructional Unit.

Accounting theory and practice including the entire accounting cycle and accounting for merchandising operations, receivables, current liabilities, and payroll. Formerly BUS 231. Credit not allowed for both BUS 231 and ACCT 201. [SE]

PRINCIPLES OF ACCOUNTING II
ACCT&202 5 Credits/Units

55 hours of lecture

Prerequisite: A grade of "C" or better in ACCT 201.

Continuation of ACCT 201 with emphasis on payroll, partnership and corporation accounting, statement of cash flow, analysis and interpretation of financial statements, plant assets, depreciation, time value of money, long-term liabilities, and investments. Formerly BUS 232. Credit not allowed for both BUS 232 and ACCT 202. [SE]

PRINCIPLES OF ACCOUNTING III
ACCT&203 5 Credits/Units

55 hours of lecture

Prerequisite: A grade of "C" or better in ACCT 201.

Continuation of ACCT 201 with emphasis on responsibility and departmental accounting, manufacturing operations, cost accounting, budgeting and standard costs, cost-volume-profit analysis, incremental analysis and capital budgeting. Formerly BUS 233. [SE]