|ACCT 2101||Principles of Accounting I|
|Corequisites||See section 1310.50 for Learning Support and ESL placement information.|
Principles of Accounting I is an introduction to the principles of financial accounting. The course focuses on analyzing business transactions to chart their effects on the results of operations, the cash flows, and the financial position of businesses organized for profit. Emphasis is placed on using financial information from a decision-making perspective to optimize the outcomes of business decisions. Topics include recording, reporting, and analyzing assets, liabilities, stockholders’ equity, revenues, and expenses.
|ACCT 2102||Principles of Accounting II|
Principles of Accounting II is an introduction to the principles of managerial accounting. Emphasis is given to the development and use of accounting information to support managerial decision-making in manufacturing, service, and merchandising operations. Topics include managerial concepts and systems, analyses for decision making, and planning and control.