Undergraduate Catalog 2015-2016


ACCT 2000 Introduction to Accounting

An overview of the basic topics of financial and managerial accounting with an emphasis on how accounting reports are used by managers, investors, and other business stakeholders. This course may not be taken by business majors.


ACCT 2101 Accounting Principles I

Prerequisite: College of Business major. A study of the underlying principles of accounting. The analysis of business transactions and financial statements is emphasized with particular focus on the use of accounting information for external decision-making.


ACCT 2102 Accounting Principles II

Prerequisite ACCT 2101, College of Business major. Introduces the managerial aspects of accounting and the use of information for internal decision-making. Topics include product costing, break-even analysis, master budgets, performance evaluation and capital budgeting.