ACCT&201|Principles of Accounting I
Formerly BA 251
Fundamentals of accounting as applied to actual business situations. Introduction to the accounting cycle for service and merchandising firms controlling to purchases and sales with business papers, special journals, and subsidiary ledgers.
Prerequisite: grade of 2.0 or better in MATH 040 or satisfactory placement test score.
ACCT&202|Principles of Accounting II
Formerly BA 252
The theory and practice of accounting, including financial statements. Emphasis on partnership and corporate accounting.
Prerequisite: ACCT& 201 or instructor permission.
ACCT&203|Principles of Accounting III
Formerly BA 253
A continuation of ACCT& 202. Introduction of manufacturing and cost accounting. Analysis of financial statements, budgeting, and cost volume analysis.
Prerequisite: ACCT& 202.