Focuses on the collecting, processing, and communicating financial information in an organization. An entity's processing cycles are studied. Students receive hands-on experience with manual and computerized accounting applications, including spreadsheets.
Prerequisite(s): Grade of "C-" or better in ACCT 031 Principles of Accounting I, ACCT 032 Principles of Accounting II and BUSAD 109 Spreadsheet Applications or CMPSC 010 Microcomputer Applications or equivalent.
(Normally offered each spring semester.)
ACCT 031 Principles of Accounting I (3 hours)
This is an introduction to the basic accounting model and the framework for developing financial statements. The major focus is on the study of generally accepted accounting principles as they apply to the measurement of income and the presentation of a firm's financial position.
(Normally offered each semester.)
ACCT 032 Principles of Accounting II (3 hours)
The role of accounting in the formation and capitalization of corporations is studied. Other topics include cash flow, analysis and interpretation of financial statements, and basic managerial accounting.
Prerequisite(s): Grade of "C-" or better in ACCT 031 Principles of Accounting I.
(Normally offered each semester.)
BUSAD 109 Spreadsheet Applications (1 hours)
This course is an introduction to spreadsheet applications for business, economics, and accounting. Emphasis will be placed on spreadsheet basics such as creating, organizing, and linking worksheets; editing and formatting cells; entering data; creating simple formulas; using simple functions (e.g., average, sum, fill, etc.); and, with the Excel Chart Wizard, creating basic graphs. Students will gain a fundamental understanding of spreadsheets and their functionality as preparation for business, economics, and accounting courses.
No Pass/Fail.
Prerequisite(s): Departmental major or minor.
(Normally offered each semester.)
CMPSC 010 Microcomputer Applications (2 hours)
A hands-on introduction to word processing, spreadsheets, databases, and presentation graphics.
(Normally offered each semester.)
