Examines the basic structure of accounting, including receivables, payables, merchandise inventory, deferrals, accruals, depreciation and internal controls. Prerequisite: "C" or better in MATH 092 or MATH 096 or "C" or better in OFTEC 170.
Examines current liabilities, payroll systems, partnerships, corporations, stocks and bonds, preparation of statement of cash flows, and financial statement analysis. Prerequisite: ACCT& 201 with a "C" or better.
Introduces a computerized general ledger system to develop and maintain accounting records. Prerequisite: "C" or better in ACCT& 201 and OFTEC 108.
Examines the measuring, valuing and reporting of liabilities, investments, and stockholders' equity, as well as problems related to the measurement of enterprise income. Prerequisite: ACCT 231 with a "C" or better.
Accounting for governmental and fund agencies. Fund management and budget preparation. Accounting for appropriated funds. Prerequisite: ACCT& 202 (formerly ACCT 202) with a "C" or better.
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