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Columbus State University

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ACCT 2101. Principles of Accounting 1 (3-0-3) A study of the underlying theory and application of financial accounting concepts. Financial accounting principles, methods and procedures, including assets, liabilities, equities, and financial statements are examined. Analyzing and interpreting of financial statements as tools in the organization’s information system are also examined.


ACCT 2102. Principles of Accounting 2 (3-0-3) Prerequisite: ACCT 2101 with a grade of "C" or better. A study of the underlying theory and application of managerial accounting concepts. The course is a continuation of ACCT 2101, focusing on accounting as a decision making tool. Management accounting principles, methods and procedures, are examined.


BUSA 3115. Quantitative Analysis for Business Decisions I (3-0-3) Prerequisites: ACCT 2102, BUSA 2106, ECON 2105, ECON 2106, ENGL 1102, MATH 1111, and MISM 2115 with a C or better in each. Quantitative applications in a business setting. Topics will include: introductory statistics, probability distributions, hypothesis testing, correlation and regression analysis (with computer applications), and the time value of money.


FINC 3105. Managerial Finance (3-0-3) Prerequisite: Completion of the lower division business core (Areas A and F) with a grade of "C" or better in each course. A study of the basic concepts and analytical tools used in the financial decision-making process.