Accounting-Transfer Classes and Descriptions
ACCT& 201 Principles of Accounting I • 5 CR
Previously ACCTG 210 Fundamentals of Accounting I
Presents the nature and social setting of accounting, uses of accounting information, and basic concepts and procedures. The first accounting course required of business administration students planning to transfer to a four year college or university. Prerequisite: CMST 141 (prev COMM 141) or ENGL& 101 (prev ENGL 101) with a C- or better, or entry code.
ACCT& 202 Principles of Accounting II • 5 CR
Previously ACCTG 220 Fundamentals of Accounting II
Presents basic concepts used in financial reporting and interpreting financial statements. Prerequisite: ACCT& 201 (prev ACCTG 210) with a C- or better or entry code.
ACCT& 203 Principles of Accounting III • 5 CR
Previously ACCTG 230 Basic Accounting Analysis
Analyzes and evaluates accounting information as part of the control, planning, and decision-making processes. Students concentrate on the use of information by business managers and decision makers. Prerequisite: ACCT& 202 (prev ACCTG 220) with a C- or better or entry code.