Credit 3.Ī thorough study of the accounting principles underlying the preparation of financial statements. This course includes a study of basic accounting concepts, interpretation of accounting reports, cost control and analysis, and methods of measuring performance. Credit 3.įurther development of financial accounting concepts, interpretation, and the study of management uses of accounting data. Students who plan to take ACCT 3313 must earn a minimum grade of C in ACCT 2302. Emphasis is placed on the usage of accounting information in managerial decision making. Topics include corporate accounting issues, bonds, statement of cash flows, financial statement analysis, job costing, cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, product pricing and capital budgeting.

ACCT 2302 Principles of Managerial Accounting.Ī continuation of financial accounting topics followed by an introduction to managerial accounting.Students who plan to take ACCT 3313 must earn a minimum grade of C in ACCT 2301.

Prerequisite: 18 semester credit hours of college credit. Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making.

Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities.

ACCT 2301 Principles of Financial Accounting.Ī study of the basic accounting concepts and procedures underlying the organization and reporting of financial information.

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