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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. Introduction to accounting as a decision making tool. 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.


ACCT 3111. Intermediate Accounting 1 (3-0-3) Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. An examination of the theory and application of generally-accepted accounting principles to financial accounting statements and transactions. Topics include conceptual framework, accounting standards, the accounting process, time value of money, and most assets.


ACCT 3112. Intermediate Accounting 2 (3-0-3) Prerequisite: ACCT 3111 with a grade of "C" or better. A continuation of Intermediate Accounting 1. Topics include accounting for property, plant and equipment, depreciation and depletion, intangible assets, current and long-term liabilities, shareholders' equity, earnings per share, and investments.


ACCT 3125. Cost Accounting (3-0-3) Prerequisites: Completion of the lower division Business core (Areas A and F) with a grade of "C" or better in each course. Basic cost accounting concepts and techniques, with an emphasis on providing information for management decision making. Topics include job and process costing, manufacturing cost behavior and control, and standard costing.


ACCT 4141. Income Taxation for Individuals (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. Concepts and techniques of individual income tax planning and practice. Topics also include business expenses, depreciation and accounting methods.