Accounting
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. Course 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]
The continuation of ACCT2113 with the statement of cash flow. 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. (LAS)
Prerequisites: ACCT2113
(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. (LAS)
Prerequisites: ACCT2003
(3 credit hours, 48 lecture hours, 0 lab hours)