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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. Prerequisites: ENGL& 101 with a C or better. Math 138 or higher with C or better.
Presents basic concepts used in financial reporting and interpreting financial statements. Prerequisite: ACCT& 201 with a C or better or e ntry code.
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 with a C or better or entry code.